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JOB SATISFACTION AND CIVILIAN
AUDITOR TURNOVER WITHIN THE
AIR FORCE AUDIT AGENCY
George E. Hanby, GS-12
Bruce K. Zimmerman, GS<-12
LSSR 5-81
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DEC 1 1 1981
D
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and Logistics, the Air University, the Air Training Command,
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AFIT Control Number LSSR 5-81
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JOB SATISFACTION AND CIVILIAN
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George E. Hanby, GS-12
Bruce K. Zimmerman, GS-12
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vt~07:.'_> ? Af.f: r.rh i-a)17. (^.JLax
r
I*. KEY WOROS (Continue on reverie tide II notation *nd Identity by block number)
Job satisfaction; Turnover; Auditor; Air Force Audit Agency;
Need satisfaction
20. ABSTRACT (Continue an rafaraa tide H naeaiaary Identify by bloc* number)
Thesis Chairman: William H. Hendrix, Lt Col, USAF
MCUgITv ClA»»*ICATIO« or THU eAQQflWW Dma
The executive managers of the Air Force Audit Agency (AFAA) have
identified the turnover of £he civilian audit staff as a primary
area of managerial concern. IThis research uses a conceptual
model as the medium through which elements of job satisfaction
are related to turnover. A survey questionnaire was developed
for this study and administered to all AFAA civilian auditors.
Responses to the questions were analyzed using factor. analysis ,
multiple linear regression, and comparative analyses. The result
of these analyses was a synthesized model that identifies seven
significant determinants of job satisfaction for civilian
auditors, the variable ^opportunity1*? intervening between
satisfaction and turnover, and two demographic variables that
significantly correlate to the propensity to leave the
organization. A regression equation is presented which indicates
that Audit Agency management could most significantly influence
job satisfaction through psychological needs of employees,
promotion opportunities, and characteristics of supervisors.
Comparative analyses of the components of psychological needs
suggests that in the categories termed '’’esteem need* and ^security
need* AFAA civilian auditors have relatively higher heed
deficiency scores than their counterparts in similar job
frameworks. Observed motivating potential scores indicate that
job enrichment could meet with favorable results.*
iccumrv
UNCLASSIFIED
LSSR 5-81
JOB SATISFACTION AND CIVILIAN
AUDITOR TURNOVER WITHIN THE
AIR FORCE AUDIT AGENCY
A Thesis
Presented to the Faculty of the School of Systems and Logistics
of the Air Force Institute of Technology
Air University
In Partial Fulfillment of the Requirements for the
Degree of Master of Science in Logistics Management
By
George E. Hanby, MBA, CPA Bruce K. Zimmerman, BS
GS-12, AFAA GS-12 , AFAA
June 1981
Approved for public release;
distribution unlimited
This thesis, written by
Mr. George E. Hanby
and
Mr. Bruce K. Zimmerman
has been accepted by the undersigned on behalf of the fac¬
ulty of the School of Systems and Logistics in partial ful¬
fillment of the requirements for the degree of
MASTER OF SCIENCE IN LOGISTICS MANAGEMENT
DATE: 17 June 1981
ii
ACKNOWLEDGEMENTS
The authors express gratitude and appreciation to
those persons who were instrumental in providing ideas and
guidance in the development and completion of this thesis.
Special acknowlegement goes to Mr. J. H. Stolarow, Auditor
General of the Air Force, and Colonel D. L. Rans, Deputy
Auditor General of the Air Force, for their interest,
encouragement, and support of this project. Special thanks
goes to Lieutenant Colonel John Tracy for his assistance in
gaining access to data and administration of the survey
questionnaire.
The support and encouragement of our wives, Deborah
and Patricia, has been greatly appreciated. Their patience
and sacrifice were as important as any element in the
completion of this thesis.
TABLE OF CONTENTS
Page
ACKNOWLEDGEMENTS . iii
LIST OF TABLES . xi
LIST OF FIGURES . xviii
CHAPTER
I. INTRODUCTION . 1
Overview . 1
The Concept of Turnover . 1
Definition . 2
Measurement . 2
Impact . 6
II. LITERATURE REVIEW . 7
Introduction . 7
Concepts of Turnover . 8
Porter and Steers . 9
Price . XO
Blackburn and Johnson/
Gulick and Laakman . 13
The Factors of Turnover . 16
Correlates . . . 16
Age . 16
Tenure . 17
Education . 17
Sex . 18
Ethnic Origin . 18
iv
CHAPTER
Page
Determinants . 20
Adversary Role . 20
Pay . 21
Promotion . 22
Peer Group Integration . . 22
Role Clarity . 23
Job Autonomy and
Responsibility . 24
Task Repetitiveness .... 25
Supervisory Style . 25
Similarity of Job
Content with
Vocational
Interest . 26
Organizational
Commitment . 26
Overall Reaction
to Job Content . 27
Intervening Variables . 27
Satisfaction . 28
Met Expectations . 28
Opportunity . 29
A Conceptual Model . 30
Problem Statement . 32
Research Objectives . 32
Research Questions . 33
v
CHAPTER
Page
III. RESEARCH DESIGN AND METHODOLOGY .... 37
Introduction . 37
Data Gathering Plan . 37
Data Collection
Instrument . 37
Survey Bias . 38
Instrument Validity
and Reliability . 38
Description of the
Population . 38
Variable Definition and
Measurement . 38
Expressed Career Intent .... 38
Intervening Variables . 39
Satisfaction . 39
Opportunity . 39
Determinant Variables . 40
Adversary Role . 40
Pay . 41
Promotion . 42
Peer Group
Integration . 42
Role Clarity . 44
Job Autonomy and
Responsibility . 44
CHAPTER
Page
Task Repetitiveness .... 45
Supervisory Style . 46
Organizational
Commitment . 47
Job Content . 48
Similarity of Job
Content with
Vocational
Interests . 49
Correlates . 50
Need Satisfaction . 50
Survey Instrument
Responses . 51
Data Analysis . 52
Factor Analysis . 52
Reliability . 56
Statistical Method . 57
Regression
Coefficient, Beta (B) • • 58
Coefficient of -
Determination (R j ... 59
Multiple Linear
Regression . 59
Validation of
Equation . 60
Analytical Method . 60
Assumptions . 61
vii
CHAPTER
Page
IV. RESULTS AMD ANALYSIS . 62
Overview . 62
Description of the Population .... 62
Factor Analysis . 65
Number of Factors . 72
Reliability . 72
Factors ..... . 74
Factor 1:
Supervisory Style .... 74
Factor 2:
Psychological Needs ... 75
Factor 3:
Organizational
Commitment . 75
Factor 4:
Promotion . 76
Factor 5:
Job Autonomy . 77
Factor 6:
Peer Group
Integration . 77
Factor 7:
Task Repetitiveness ... 78
Factor 8:
Skill Task Variety ... 78
Factor 9:
Opportunity . 79
viii
CHAPTER
Page
Factor 10:
Job Stability . 79
Factor 11:
Work Environment .... 80
Factor 12:
Adversary Position ... 81
Regression Analysis . 81
Overview . 81
Results of Regression
Analysis . 84
Test of Hypotheses . 87
Analytical Analysis . 91
The Data-Gathering Model .... 91
Implications of Analysis .... 98
V. DISCUSSION, CONCLUSIONS AND
RECOMMENDATIONS . 100
Discussion . 100
Conclusions . 101
Determinants of Job
Satisfaction . 101
Psychological Needs .... 102
Promotion . . . 103
Supervisory Style . 103
Skill Task Variety .... 103
Peer Group Integration . . 104
Adversary Position .... 104
Work Environment . 105
ix
CHAPTER
Page
Intervening Variable -
Opportunity . 105
Correlate Variables . 106
Age . 106
Tenure . 106
Recommendations . 107
Model Validation . 107
Tenure . . 108
Questionnaire . 108
Adversary Role Understanding . . 109
Capacity to Accept Change . . . 110
Potential Field Application . . 110
APPENDICES . 112
A. MISSION AND ORGANIZATIONAL STRUCTURE OF
THE AIR FORCE AUDIT AGENCY . 113
B. JOB SATISFACTION SURVEY QUESTIONNAIRE . . . 130
C. ANALYTICAL ANALYSIS DATA . 143
D. ORGANIZATIONAL DIAGNOSTIC ANALYSIS .... 186
SELECTED BIBLIOGRAPHY . 204
A. REFERENCES CITED . 205
B. RELATED SOURCES . 207
x
LIST OF TABLES
Table Page
1. Civilian Auditor Accessions/Separations
' for the Period October 1977 through
September 1980 . 4
2. Functional Job Title . 66
3. Number of Personnel Supervised . 66
4. General Schedule (GS) Grade . 67
5. General Schedule Step . 67
6. Tenure with AFAA in Months . 68
7. Tenure in Position in Months . 68
8. Age (Years) . 69
9. Education . 69
10. Sex of Respondent . 70
11. Ethnic Origin . 70
12. Marital Status . 71
13. Spouse Employed Outside the Home . 71
14. Questionnaire Factor Analysis . 73
15. Factor 1 - Supervisory Style . 74
16. Factor 2 - Psychological Needs . 75
17. Factor 3 - Organizational Commitment ... 76
18. Factor 4 - Promotion . 76
19. Factor 5 - Job Autonomy . 77
20. Factor 6 - Peer Group Integration .... 78
xi
Table Page
21. Factor 7 - Task Repetitiveness . 78
22. Factor « - Skill Task Variety . 79
23. Factor 9 - Opportunity . 79
24. Factor 10 - Job Stability . 80
25. Factor 11 - Work Environment . 80
26. Factor 12 - Adversary Position . 81
27. Significant Variables Resulting
From Regression Analysis With
Organizational Commitment As
The Dependent Variable . 85
2
28. Variation Explained (R ) by the
Regression Equation . 86
29. Schedule of Need Deficiency Scores .... 95
30. Comparative Measures of Job
Satisfaction by Individual
Question . 96
31. Select Need Deficiency Scores . 97
32. Auditor General and Staff
Directorates Personnel by Position .... 119
33. Directorate of Service-Wide
Systems Personnel by Position . 120
34. Directorate of Acquisitions
and Logistics Systems Personnel
by Position . 121
35. Eastern Region Personnel
by Position . 122
36. Western Region Personnel
by Position . 123
37. Recapitulation of AFAA Personnel
by Position . 124
xii
Table
Page
38.
Comparison of Civilian/Military
Positions and Fill Rates .
• • •
125
39.
Recapitulation of Civilian
Personnel by Grade by
Directorate/Region .
• • •
127
40.
Recapitulation of Military
Officer Personnel by Rank
by Directorate/Region .
• • «
128
41.
Recapitulation of Military
Enlisted Personnel by Rank
by Directorate/Region .
• • •
129
42.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Internal Auditors .
• • •
145
43.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Mid-Level Accountants - I .
• • •
146
44.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Mid-Level Accountants - II .
• • •
147
45.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Mid-Level Managers .
• • •
148
46.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Partner in Chartered Accountant
Firm or Sole Practioner .
• • •
149
47.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Employees in Chartered Accountant
Firms .
• • •
150
48.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Chartered Accountants Employed
by Government or Other Public
Institutions .
» • •
151
xiii
Table
Page
49.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Chartered Accountants Employed
in Manufacturing .
152
50.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Chartered Accountants Employed
in Financial institutions .
153
51.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Chartered Accountants Employed
in Retail Institutions .
154
52.
Need Satisfaction Scores of AFAA
Civilian Auditors Compared to
Chartered Accountants Employed
by Other Institutions .
155
53.
Frequency of Security Need
Satisfaction Scores .
. 156
54.
Frequency of Social Need
Satisfaction Scores .
157
55.
Frequency of Esteem Need
Satisfaction Scores .
158
56.
Frequency of Autonomy Need
Satisfaction Scores .
159
57.
Frequency of Self-Actualization
Need Satisfaction Scores .
160
58.
Cross Tabulation of Security Need
Responses by Respondent's Age .
161
59.
Cross Tabulation of Security Need
Responses by Respondent ' s Sex .
162
60.
Cross Tabulation of Security Need
Responses by Respondent's Ethnic
Origin .
163
xiv
Table
Page
61. Cross Tabulation of Security Need
Responses by Respondent's GS Grade .... 164
62. Cross Tabulation of Security Need
Responses by Respondent's
Functional Job Title . 165
63. Cross Tabulation of Social Need
Responses by Respondent's Age . 166
64. Cross Tabulation o* Social Need
Responses by Respondent's Sex . 167
65. Cross Tabulations of Social Need
Responses by Respondent's Ethnic
Origin . 168
66. Cross Tabulation of Social Need
Responses by Respondent's GS
Grade . 169
67. Cross Tabulation of Social Need
Responses by Respondent's
Functional Job Title . 170
68. Cross Tabulation of Esteem Need
Responses by Respondent's Age . 171
69. Cross Tabulation of Esteem Need
Responses by Respondent's Sex . 172
70. Cross Tabulation of Esteem Need
Responses by Respondent's
Ethnic Origin . 173
71. Cross Tabulation of Esteem Need
Responses by Respondent's GS
Grade . 174
72. Cross Tabulation of Esteem Need
Responses by Respondent's
Functional Job Title . 175
73. Cross Tabulation of Autonomy Need
Responses by Respondent's Age . 176
xv
Table
Page
74.
Cross Tabulation of Autonomy Need
Responses by Respondent's Sex .
177
75.
Cross Tabulation of Autonomy Need
Responses by Respondent's Ethnic
Origin .
178
76.
Cross Tabulation of Autonomy Need
Responses by Respondent's GS
Grade .
179
77.
Cross Tabulation of Autonomy Need
Responses by Respondent's
Functional Job Title .
180
78.
Cross Tabulation of Self-Actualization
Need Responses by Respondent ' s Age ....
181
79.
Cross Tabulation of Self-Actualization
Need Responses by Respondent's Sex ....
182
80.
Cross Tabulation of Self-Actualization
Need Responses by Respondent's Ethnic
Origin .
183
81.
Cross Tabulation of Self-Actualization
Need Responses by Respondent's GS
Grade .
184
82.
Cross Tabulation of Self-Actualization
Need Responses by Respondent's
Functional Job Title .
185
83.
Productivity Response Frequency .
190
84.
Climate Response Frequency .
191
85.
Management/Supervision Response
Frequency .
192
86.
Autonomous Control Response Frequency . .
193
87.
Supervisor Assistance Response
Frequency .
194
88.
Motivating Potential Score
Response Frequency .
195
xvi
Table Page
89. Cross Tabulation of MPS
Responses by Respondent's Age . 196
90. Cross Tabulation of MPS
Responses by Respondent's Sex . 197
91. Cross Tabulation of MPS
Responses by Respondent ' s
Ethnic Origin . 198
92. Cross Tabulation of MPS
Responses by Respondent's
GS Grade . 199
93. Cross Tabulation of MPS
Responses by Respondent's
Functional Job Title . . 200
xv ii
LIST OF FIGURES
Figure Page
1. Blackburn and Johnson's Model
of Porter and Steers'
Conceptual Framework . 11
2. Price Turnover Model . 12
3 . Blackburn and Johnson ' s
Synthesized Model . 14
4. Gulick and Laakman's
Operationalized Model . 15
5. Conceptual Model . 31
6. Model Developed from
Factor Analysis . 82
7. Synthesized Model . 88
8. AFAA Organization Chart . 118
9. AFAA Civilian Job
Diagnostic Profile . 201
10. AFAA Climate/Productivity
Profile . 202
11. AFAA Managerial
Style Profile . 203
xviii
CHAPTER I
INTRODUCTION
Overview
Research involving the study of job satisfaction
has been an ongoing process since the publishing of
Hoppock's book. Job Satisfaction (1935). The objectives
of these studies have generally been to determine whether
there is a significant correlation between job
satisfaction and such variables as job performance,
turnover, and absenteeism. This research was dedicated to
correlating the elements of job satisfaction to turnover
in Air Force Audit Agency (AFAA) civilian auditors. In
this chapter, background information will be developed in
regard to the
concept
of
turnover .
The
mission
and
organizational
structure
of
the AFAA
are
detailed
in
Appendix A. Subsequent chapters evolve the literature
review, research methodology, analysis, and conclusions
and recommendations.
The Concept of Turnover
Turnover is a dynamic concept. It is concerned
with the movement, circulation, or flow of individuals
across the membership boundaries of social systems. The
focus of the research in this paper will be upon turnover
concerning one type social system, namely
1
A concise definition of turnover will make
organizations.
possible the delineation and measurement of its
parameters.
Definition :
Voluntary turnover is individual movement across
the membership boundary of a social system which is
initiated by the individual [19:9].
Terms associated with voluntary turnover are "quits" and
"resignations" and the two words are often used inter¬
changeably. The terms "dismissal", "layoff",
"retirement", and "death" exemplify movement not
initiated by the individual, or involuntary turnover
U9.9). within this paper, unless otherwise indicated,
turnover will refer to individuals who voluntarily leave
organizations. Specifically, the concentration will be
upon civilian auditors who voluntarily separate from the
AFAA.
Measurement
In his codification of research on turnover. Price
identified three turnover measures which have had
widespread usage (19:12-18).
1. Average length of service:
a. Stayers
b. Leavers
2
2. Crude turnover rates:
a. Accession
b. Separation
3. Stability ana instability rates.
The crude turnover rates were computed for the AFAA for
fiscal years (FY) 78, 79 and 80. This measure was chosen
because of its widespread usage, ease of computation, and
understandability . The definition of turnover developed
provides for
movement
both in
and
out of
the
organization.
The crude
turnover
rates
indicate
all
movement in ana out of the organization. The rates for
average length of service and the stability and
instability rates were not computed at the onset of *he
study because corresponding measures were to be developed
during the data analysis phase. Disadvantages to the
crude turnover rates include their lack of precise meaning
ana their propensity to be misleading, especially during
periods when the size of the organization was increasing.
This situation prevailed in the AFAA, where the number of
civilian auditors increased from 371 (October 1977) to 549
(September 1980) . Computation of the crude turnover rate
was accomplished by utilizing the following formulae:
Number of new members
Accession Rate * added during the period
Average number of members
during the period
3
Number of members who left
Separation Rate * during the period
Average number of members
during the period
TABLE 1
CIVILIAN AUDITOR ACCESSIONS/SEPARATIONS
FOR THE PERIOD
OCTOBER 197^ THRU SEPTEMBER 1980
FY 1978 FY 1979 FY_1980
NUMBER OF NUMBER OF NUMBER OF
ACCESSIONS/ ACCESSIONS/ ACCESSIONS/
SEPARATIONS SEPARATIONS SEPARATIONS
October
15
1
8
3
7
3
November
7
2
6
4
12
2
December
6
3
4
3
13
5
January
13
3
7
6
14
8
February
9
2
2
4
li
11
March
9
4
2
3
7
10
April
14
2
8
10
9
6
May
11
5
13
3
8
9
June
13
2
14
8
11
8
July
21
4
10
2
5
6
August
9
7
11
1
8
9
September
11
2
17
8
16
10
ANNUAL
TOTAL
138
37
102
55
121
87
MEMBERS :
START OF
PERIOD
371
466
513
END OF
PERIOD
466
513
549
AVERAGE
418.5
489.5
531
ACCESSION
138
102
121
RATE
418.5 =32.9%
5= 20.8%
33T*
22.8%
SEPARATION
37
55 , .
87
16.4%
RATE
4T57T * 8,8%
4R4. 5= 11.2%
331*
The determination as to whether the crude turnover rates
were "high" would have been difficult without comparative
data. Information from the US General Accounting Office
(GAO) , Annual Report 1979, in regard to turnover, provided
the following comparisons for FY 79.
Accession Rate
AFAA . 20.8% (Table 1)
GAO . 4.0% (165/4116.5 X
100)
Separation Rate
AFAA . 11.2% (Table 1)
GAO . 5.6% (232/4116.5 X
100)
As noted earlier, the AFAA civilian auditor staff was
increasing during the period as indicated by the accession
rates computed in Table 1. The separation rates did not
provide any precise information in regard to length of
service of members who separated from the AFAA. It was,
however, more than just interesting to observe that the
separation rate for the AFAA was twice the GAO separation
rate during FY 79.
5
Impact
The impact of personnel turnover can be measured on
a monetary cost basis as well as by other empirical
measures. Associated monetary costs would be for such
actions as recruitment, selection, placement, training,
and separation. It is evident that if each action causes
an expenditure of resources, then an increase in actions
would result in increasing costs to the organization. In
his codification of turnover. Price (19:92-111)
categorized six propositions in regard to the effects of
turnover. These propositions are ranked by having either
medium or low amounts of empirical research in their
support. There were no propositions having what Price
considered a high level of supporting research (19:93).
The propositions with medium support are: when turnover
is increasing the organization might experience a decrease
in satisfaction; an increase in innovation; and a decrease
in centralization. Whether the reactions contained in the
propositions are occurring in the AFAA, or whether they
are beneficial or detrimental to the agency, are questions
that were beyond the scope of this research.
6
CHAPTER II
Literature Review
Introduction
Many research studies have been done on the subject
of organizational turnover. These range from major
intellectual achievements to brief citations of pertinent
literature and cover categories of workers from blue
collar laborers to professionals. The major portion of
this research focused on voluntary withdrawal from
organizations. As expected, conflicting conclusions have
often resulted from these studies. Price (19:24) proposed
some reasons for the apparent inconsistencies:
(1) Few of the existing studies include all of the
correlates of turnover;
(2) Correlates and determinants of turnover are
usually not distinguished in the existing studies.
According to Price, correlates and determinants of
turnover are different. Empirical generalizations which
embody the correlates "describe", whereas the propositions
which embody the determinants "explain". This distinction
between description and explanation has not been
maintained in many studies (19:24);
(3) Controls over the variables under study were
generally weak, which allowed the possible contaminating
influence of other variables.
7
ill
Inconsistency in results does not mean that
previous research is invalid or useless. For many of the
frequently used correlates and determinants of turnover,
there is ample evidence of a consistent relationship.
Price explains this by stating:
The existence of deviant cases is expected
and is indicated by the word “usually" in the empirical
generalizations. A set of different determinants is
responsible for producing variations in turnover, and
these variations will be reflected in the indicators
of turnover - the correlates. . . The lack of deviant
cases usually signifies a lack of research or inadequate
coverage of the literature [19:27],
This literature review was developed along the
lines of several conceptual turnover models. In order to
gain an understanding of the relationships among
correlates, determinants, intervening variables, and
turnover, four such models will be briefly discussed.
These models are similar and, in most cases, build on or
develop around each other. This relationship will be
important to the ultimate model which was developed for
this study. Following discussion of the models is a
review of the correlates, determinants, and intervening
variables which were used in the development of our
research model.
Concepts of Turnover
Two important conceptual frameworks for the study
of turnover are: The Study of Turnover, by James L.
Price, and Organizational, Work, and Personal Factors in
8
Employee Turnover and Absenteeism, by Lyman W. Porter and
Richard M. Steers. Both frameworks attempt to describe
relationships between descriptors (correlates) , causal
factors (determinants) , intervening variables, and
voluntary turnover.
Porter and Steers
Porter and Steers noted that, on a general level,
overall job satisfaction was found to be consistently and
inversely related to turnover (17:151). In order to make
the concept of job satisfaction more meaningful, it was
broken down into various factors which could be analyzed
for relationships to withdrawal behavior. These factors
were categorized into four groups, each representing a
different organizational level. The groups were:
organization-wide factors such as pay and promotion;
immediate work environment factors including supervisory
style ana peer group interaction; job-related factors such
as task repetitiveness and role clarity; and personal
factors such as age, tenure and similarity of job with
vocational interest. Many of the factors investigated by
Porter and Steers correspond to the correlates and
determinants of turnover which will be discussed later in
this chapter.
In addition to job satisfaction factors, the Porter
and Steers study discussed the role of "met expectations”
9
in turnover studies. They concluded that the concept of
"met expectations" had a major impact on an individual's
decision to withdraw from an organization.
The concept of "met expectations" may be viewed as
the discrepancy between what a person encounters on the
job in the way of positive and negative experiences
and what he expected to encounter [17:152).
"Met expectations" is an intervening variable which will
also be discussed later.
The Porter and Steers framework was developed into
a conceptual model by Blackburn and Johnson (2:19).
Figure 1 depicts the relationships between the correlate
and determinant factors, the "met expectations" and
satisfaction intervening variables, and turnover.
Price .
Price's study of turnover was a codification of
literature on the subject of turnover in organizations.
He conceptualized a relationship among correlates,
determinants, intervening variables, and turnover. He
also provided varying amounts of supporting evidence as to
the strength of these relationships. For example,
correlates were presented with three classes of evidence;
strong, medium and weak. In addition to codifying
literature, Price developed a model (Figure 2) of turnover
using the factors most strongly supported by his review.
This model is similar to the Blackburn and Johnson model
10
ORGANIZATION-WIDE FACTORS
11
Model of Porter and Steers' Conceptual Framework (2:19 )
INTERVENING VARIABLES TURNOVER
(developed around the Porter and Steers framework) with
the addition of the intervening variable opportunity.
Blackpurn and Johnson/Gulick and Laakman.
In their masters thesis, Blackburn and Johnson
synthesized the conceptual model of Price with their own
model developed around the Porter and steers framework.
This synthesis consisted of combining the intervening
variable, opportunity, proposed by Price with the
determinants of job satisfaction proposed by Porter and
Steers. This model was used to study the impact of
external factors brought about by increased job
opportunity on the decisions of individuals to withdraw
from an organization. Gulick and Laakman (5:20), also in
a masters thesis, modified the Blackburn and Johnson model
to include additional determinants of job satisfaction and
to eliminate
some of
the
determinants used
in
the
Blackburn and
Johnson
study
(2:17) .
These models
are
illustrated in
Figures
3 and
4. These
syntheses
of
the
Price model and the Porter and Steers framework were an
attempt to operationalize models for the study of
different organizations. This concept was important to
the development of the model that was ultimately used for
this study.
13
Age
*
14
Synthesized Model (2:40)
15
The Factors of Turnover
Cor relates
Correlates are empirical generalizations which
indicate correlation between variables rather than
causation. In the study of turnover, they are the
indicators to which turnover is related and are commonly
called demographic variables (19:24). Correlates
important to this study will be discussed in detail.
Age . There is strong evidence to indicate that younger
employees usually have higher rates of turnover than older
employees. That is, a negative relationship exists
between increased age and turnover. Weaver noted that a
positive age job satisfaction association had been
reported in numerous national surveys and organizational
studies (23:365). In a study by Porter, Steers, Mowday,
and Boulian on job satisfaction and turnover among
psychiatric technicians, the mean age for stayers (31.9
years) was significantly higher than the mean age for
quitters (23.9 years) (18:605). Deviations have been
noted, however, including a study indicating a reverse
relationship for employees during training periods which
reverted to the expected relationship after six months on
the job (17:164). Overall, however, there appears to be
little argument that age is negatively related to turnover.
16
Tenure . Like age, it has been found that tenure has a
strong negative relationship to turnover. That is
"members with low lengths of service usually have higher
rates of turnover than members with high lengths of
service [15:26].” While members of both groups do leave
the organization, of those who leave during a given period
there is likely to be a greater number of individuals with
low lengths of service (19:26). One study summarized by
Porter and Steers indicated that tenure on an employee's
previous job was a highly accurate predictor of the
likelihood of remaining on the present job (17:165).
Education. Price indicates that there is, at best, a weak
correlation between the level of education and turnover.
However, a number of studies offer evidence that better
educated members usually have higher rates of turnover
than less educated members (19:35). Weaver notes the
apparent development of a pattern in this correlation.
National surveys conducted between 1958 and 1964 showed
either a lack of relationship or a negative relationship
between level of education and turnover. However, since
1969, the positive relationship pattern began to develop
and has continued through 1978, the last year for which
data were available (23:36a). Significant differences in
17
turnover rates were between individuals with a college
degree or higher and high school graduates.
Sex. Although sex is often included as a correlate of
turnover, the evidence as to the relationship between the
two is questionable. The most consistent finding is that
female members have higher rates of turnover than male
members. However, other studies indicate just the
opposite is true. Finally, there is the well-documented
position that there is no difference between male and
female turnover rates or that the evidence is so unclear
that no conclusion can be drawn (19:40).
Ethnic origin. Most of the studies dealing with ethnic
origin are in terms of levels of job satisfaction among
various races. Assuming that the level of job
satisfaction directly relates to an individual's
propensity to remain with an organization, considerable
evidence is available which indicates that ethnic origin
is a correlate of turnover. Generally these studies show
that Mexican Americans are usually less likely to leave an
organization than whites, who are usually less likely to
leave an organization than blacks. Weaver found that:
18
black-white comparisons for each year from 1972 to
1978 extend evidence from a number of earlier national
surveys that job satisfaction among blacks is
considerably lower than among whites [23:365].
Although blacks were found to be consistently
less-satisfied than whites, there were no significant
patterns of improvement or worsening of job satisfacton
for either race (23:365).
In a study of Certified Public Accountants, Moch
found black CPA's less satisfied than their white
counterparts (13:299). This difference may be
attributable to both cultural and structural factors.
Cultural differences relate to beliefs, values, or
psychological states that "predispose members of different
races to respond differently to their experiences in the
organization [13:299]."
Structural differences have to do with how
different races are treated by the organization or their
superiors. This could be manifested through lack of
promotional opportunity and upward mobility or bias in
performance evaluation. In another study which included
blacks, whites, and Mexican-Amer icans, Moch found that
blacks reported less satisfaction than whites, while
Mexican-Amer icans reported more satisfaction than whites
(13:303). All in all, there appears to be enough evidence
for including ethnic origin as a correlate in the study of
turnover .
19
Determinants
As contrasted to correlates, determinants of
turnover are explanatory rather than descriptive
statements. They are analytical variables which are
believed to produce variations in turnover. That is,
there is a causal relationship between determinants and
turnover .
Adversary role. Little empirical work has been done to
study the effect of the adversary role on turnover.
However, the internal auditor is often perceived as an
"adversary" of management. Hart, in his study of internal
auditors, stated, "there is fear about what the auditors
will tell their (manager's) superiors and what the
reaction will be [7:54]." Even though the goal is
cooperation between auditor and management for the good of
the organization, the element of fear makes for natural
adversaries. In terms of a determinant, it could be said
that successively higher levels of adversary relationships
will probably produce successively higher levels of
turnover. Clancy, Collins and Rael noted that internal
auditors believe that other company personnel do not
understand the objectives of the audit group. In
addition, auditors and auditees differed in their
perceptions of the amount of cooperation between the two
groups during an audit (4:46). Further,
20
auditees expressed anxiety associated with audit reports,
belief that internal audit was only marginally effective
and accurate, and preference to audits by indepenaent
auditors rather than internal auditors. Finally, Hyde put
the auditor's role into perspective:
The internal auditor is generally regarded
by operating personnel as a policeman.
Because his reports to higher levels of
management contain criticisms of operating
performance, in that they identify perfor¬
mance failures and errors, he is seen as a
threatening force to be suspected and
feareu. As a result, he seldom enjoys
willing cooperation and assistance, and
his suggestions for changes in operating
systems are often resisted {11:69].
For these reasons, the adversary role was tested as a
determinant of turnover in this study.
Pay . Pay is believed to have a negative causal
relationship to turnover. "Successively higher amounts of
pay will probably produce successively lower amounts of
turnover [15:68]." Pay is defined as money, fringe
benefits, and any other financial remuneration that
organizations give to employees in return for their
services (15:68). In a study of CPA firms by Carrell and
Faircloth, it was noted that the firm with the lowest pay
had the highest turnover rate (3:38). Many other studies
codified by Price also support this relationship. There
appears to be two primary factors affecting pay as a
determinant. First is the perceived equity of rewards
21
compared to expended effort. Although this begins to deal
with the intervening variable "expectations", it is,
nonetheless, a realistic approach to viewing pay as a
determinant. Second, also related to expectations, is the
idea that continued participation in the organization will
result in more positive valent outcomes rather than
alternative behavior (17:155).
Promotion. Promotion as a determinant means, more
accurately, promotional opportunities. Successively
greater promotional opportunities will probably result in
successively lower amounts of turnover. Carrell and
Faircloth noted, also in their study of CPA firms, that
firms which employees gave low ratings in employee
evaluation had the highest rates of turnover. In this
case, employee evaluations were used to determine
promotional opportunities for staff and middle level
supervisor positions (3:38). Porter and Steers also noted
several studies in which the lack of promotional
opportunities represented a primary stated cause for
withdrawal from the organization (17:155).
Peer group integration. Peer group integration can
provide support and reinforcement necessary for adjustment
and attachment to the work environment (17:159). Thus,
the determinant of integration can be stated as
22
"successively higher amounts of integration will probably
result in successively lower amounts of turnover
[15:79]." Two factors appear to lead to this conclusion:
group cohesiveness and inclusion in the organization.
Price states:
Turnover is high where conditions are such as to
inhibit the development of small group cohesiveness, k
major need satisfier is likely to be that of belonging
to a cohesive and rewarding group, and if this need is
not satisfied, the worker will very likely fail to
adjust to the work situation and will therefore more
readily withdraw from it [15:79].
Role clarity. Successively higher degrees of role clarity
will probably result in successively lower amounts of
turnover. The opposite of role clarity is role
ambiguity. Because many studies of turnover identify role
ambiguity as a factor of job dissatisfaction, it may be
easier to view role clarity from this viewpoint. Role
ambiguity may result from rapid organizational changes,
organizational complexity, and managerial philosophies
concerning communications. If allowed to persist, such
ambiguities may result in feelings of futility ana general
job dissatisfaction which can often lead to withdrawal.
Role clarity can be viewed in two ways. First, it is
important to clearly define the job to the job applicant
prior to employment. This helps to select out those who
do not view the rewards as justifying the job. Second,
for those already employed, accurate role perceptions help
23
adjust expectations to realistic levels to increase
satisfaction and reduce the willingness to withdraw. This
determinant may prove critical to the success of this
study. According to Hyde, the term "Internal Auditing"
has become ambiguous. The role of the internal auditor
has changed dramatically in recent years. For auditors to
clearly understand their roles, he suggests the use of
different, clearer categories of role definitions for
auditors be used in the hope of clarifying ambiguities in
the current practice of internal auditing (11:65). There
is strong support for role clarity as a determinant of
turnover as indicated in the Porter and Steers
codification. They noted that:
Prior knowledge and understanding of the role
requirements were a significant factor in continued
participation. Job applicants who were provided
with a clear picture of their jobs prior to
employment would be more likely to remain with
the organization than those who did not receive
such information [17:163].
Job autonomy ana responsibility. The degree of autonomy
and responsibility experienced on the job has been found
to affect the propensity to withdraw. Successively
greater amounts of autonomy and responsibility will
probably result in successively lower amounts of
turnover. While the evidence for this relationship is not
as strong as some determinants, sufficient studies have
reported the importance of autonomy and responsibility for
24
inclusion -in this study. Porter and Steers codified
several studies supporting this relationship and concluded
that employees who reported lower levels of autonomy were
more likely to withdraw (17:163).
Task repetitiveness. A study done by Taylor and Weiss
(codified by Porter and Steers) found that variety of work
was significantly related to turnover (17:162). Thus,
successively higher levels of task repetitiveness should
lead to successively higher levels of turnover.
Conversely, greater job variety should lead to employee
satisfaction and a propensity to remain with the
organization. Like job autonomy, the literature does not
support a strong relationship between task repetitiveness
and turnover. In fact, some studies found no clear
relationship (17:162). The nature of an auditor's job is
perceived to be non-repetitive. Thus, this determinant
may assist in reinforcing the idea that auditors should be
well satisfied with respect to task repetitiveness.
Supervisory style. Supervis ory style is believed to
affect turnover such that successively lower levels of
supervisory consideration will probably lead to
successively higher levels of turnover. Several studies
have found that turnover was high for groups whose
supervisors rated low in consideration, high as
25
authoritarians, and had less than five years experience
(17:157,158). Another study found lack of consideration
to be the second most cited reason for withdrawal (17:158).
Similarity of job content with vocational interest. This
appears to be a relatively new determinant of turnover.
Three recent studies found employees who remained with an
organization longer tended to display higher levels of
vocational interest (17:166). As a determinant, it could
be stated that successively higher levels of vocational
interest would probably lead to successively lower levels
of turnover.
Organizational commitment. In their study on
organizational commitment. Porter, Steers, Mowday, and
Boulian found a strong relationship to turnover. They
stated "commitment to the organization was clearly the
most important variable differentiating between stayers
and leavers [18:606]." Although there did not appear to
be a great deal of supporting evidence for this position,
organizational commitment was included in this study.
Commitment to an organization has been defined in terms of
the strength of an individual's identification with and
involvement in a particular organization (18:604).
Successively higher levels of organizational commitment
should lead to successively lower levels of turnover.
Overall reaction to job content. This determinant appears
to be closely related to role clarity. However, it is
assumed that the employee understands his job and reacts
to it in a positive or negative fashion. Time on the job
may also be an important factor in this determinant. In
studies done on reaction to job content it was observed
that the first job assignment was likely to produce
greater amounts of disappointment and dissatisfaction than
subsequent job assignments (17:162). For the purpose of
expressing the relationship of overall reaction to job
content to turnover, it could be said that successively
higher levels of favorable reaction to job content should
lead to successively lower levels of turnover.
Intervening Variables
The variables discussed in this section appear to
intervene between the previously described determinants
and turnover. Price differentiates intervening variables
as social psychological variables (satisfaction, met
expectations, and growth need) and structural variables
(opportunity) . He also concludes that intervening
variables do not occur simultaneously. For example,
satisfaction precedes opportunity (19:79).
27
Satisfaction. Satisfaction is defined as the degree to
which members of a social system have a positive
affective orientation toward membership in the system
(15:79) . Porter and Steers noted that overall job
satisfaction occupies the central role in the decision to
withdraw from an organization (17:151). There is a
consistent negative relationship between job satisfaction
and the propensity to leave; as satisfaction increases,
turnover decreases. Satisfaction, as an intervening
variable, is a product of the various determinants of
turnover. According to Price:
To argue that variations in satisfaction produce
variations in turnover is inadequate, what is
required is specification of organizational
characteristics which are responsible for the
variations in satisfaction (19:80].
Met expectations. This variable refers to the level of
expectation an individual perceives as the result of a
given level of performance versus what he actually
receives. It can also refer to the amount of rewards an
individual believes should be attached to a particular
position or job (16:29). An individual would perceive
various levels of met expectations with regard to the
determinants of satisfaction. If expectations were
reasonably well met, job satisfaction should result. Thus
met expectations intervene between the determinants and
satisfaction. Porter and Steers present several important
conclusions resulting from studies of met expectations:
(1) The decision to participate or withdraw from an
organization may be looked upon as a process of balancing
received or potential rewards with expectations; (2)
whatever the determinants of the individual's expectation
set, it is important that those factors be substantially
met if the employee is to remain with the organization;
(3) clarification of both expectations and potential
rewards should have the effect of generally increasing the
degree to which such expectations are met; (4) clarifying
expectations among entering personnel so as to bring them
into closer alignment with available rewards is a key to
the reduction of turnover (17:171,172).
Opportunity. Opportunity is defined as "the availability
of alternative roles in the environment [19:81]." In the
study of turnover, alternative roles are normally jobr
available outside the organization. Opportunity
intervenes between the determinants and turnover.
However, unlike satisfaction, opportunity is not a product
of the determinants but a characteristic of the
environment in which the organization exists. Price found
that opportunity could explain most of the contradictory
data regarding the suggested causal relationship between
satisfaction and turnover. Members who have a net balance
of satisfaction over dissatisfaction generally do not seek
29
to leave organizations. When opportunity is relatively
high, it is the dissatisfied members who generally seek to
leave the organization. When opportunity is low (as
during periods of high unemployment or reductions in
force) , dissatisfied members are not as willing to leave
because of the difficulty in finding other jobs. These
members provide most of the contradictory data
(19:82,83) . Two important assumptions about opportunity
are made in the Price codification. First, the individual
has knowledge of the opportunities available. Second, the
individual has the freedom to leave the organization.
Both of these conditions must exist for opportunity to be
considered as an intervening variable.
A Conceptual Model
The literature review in the preceding sections of
this chapter identified the predominant correlates,
determinants, and intervening variables which impact on
turnover. Some additional determinants, believed to be of
importance to this study, were also introduced. All of
these determinants have been shown to be associated with
job satisfaction, a central variable in the process of
organizational turnover.
To provide a framework for this study, a conceptual
model has ^een developed (Figure 5) . This model was used
to develop the methodology for identifying the major
30
factors contributing to the turnover of civilian auditors
within the Air Force Audit Agency.
Problem Statement
The executive managers of the Air Force Audit
Agency have identified the turnover of the civilian audit
staff as
a primary
area of
managerial
concern within
the
agency .
The
need
exists,
therefore ,
to
identify
and
analyze
the
causal
factors of the
high
turnover
of
civilian audit staff personnel. To the degree that agency
managers could control the causal factors of turnover,
they could influence the rate of turnover.
Research Objectives
The research objectives of this study were to:
1) Identify the significant factors
contributing to the turnover of civilian auditors within
the Air Force Audit Agency.
2) Develop a symbolic model that quantifies
the relationships and/or interactions between employees
attitudes about their job (satisfaction) and the
identified factors of turnover.
3) Determine the extent of management's
control over the identified significant factors of
turnover.
32
Research Questions
To fulfill the objectives of this research, the
following questions were posed.
1) This research question involved a series of
hypotheses which, in turn, provided the identification of
the significant factors of turnover (Objective 1) . The
analysis of significance utilized the symbolic model
developed in satisfying the second research objective.
The following hypotheses were concerned with the
relationships of the determinants of job satisfaction to
the career intent of civilian auditors within the Air
Force Audit Agency.
Hypothesis 1 - An increase in the individual's
perceived level of adversary role will result in a
decrease in career intent.
Hypothesis 2 - An increase in the level of pay
results in increased career intent.
Hypothesis 3 - An increase in grade (general
schedule) results in an increase in career intent.
Hypothesis 4 - An increase in peer group
integration results in increased career intent.
33
Hypothesis 5 - An increase in role clarity results
in increased career intent.
Hypothesis 6 - An increase in job autonomy and
responsibility results in increased career intent.
Hypothesis 7 - An increase in task repetitiveness
will result in a decrease in career intent.
Hypothesis 8 - An increase in the individual's
perception of the effectiveness of supervisory style will
result in an increase, in career intent.
Hypothesis 9 - An increase in organizational
commitment will result in increased career intent.
Hypothesis 10 - An increase in the individual's
perception of desirable elements of job content will
result in increased career intent.
Hypothesis 11 - An increase of similarity of job
content with vocational interest will result in increased
career intent.
34
The following hypotheses were concerned with the
relationship of the correlates to career intent.
Hypothesis 12 - Age is not a significant factor of
career intent.
Hypothesis 13 - Tenure is not a significant factor
of career intent.
Hypothesis 14 - Education is not a significant
factor of career intent.
Hypothesis 15 - Sex (gender) is not a significant
factor of career intent.
Hypothesis 16 - Ethnic origin is not a significant
factor of career intent.
The following hypothesis is concerned with the
relationship of the intervening variable and expressed
career intent (the inverse of turnover, utilized herein as a
surrogate for turnover) .
35
Hypothesis 17 - As perceived opportunity increases,
the expressed intention to make the Air Force Audit Agency a
career will be more positive.
2) Are levels of need satisfaction found in the
current members significantly related to the level of need
satisfaction found in middle-level managers, middle-level
accountants and internal auditors in private business
(Objective 3)?
36
CHAPTER III
RESEARCH DESIGN AND METHODOLOGY
Introduction
This chapter provides the research design and
methodology utilized in the conduct of this study. The data
gathering plan is presented first, followed by the variable
definitions and measurement plans, and the data analysis
plan. Finally, the assumptions underlying the research plan
are presented.
Data Gathering Plan
Data Collection Instrument
The data collection device (Appendix B) was designed
as a measurement instrument of the attitudes of the current
audit staff of the Air Force Audit Agency (AFAA) . The
questionnaire was a construct developed from the model
presented in Chapter II (Figure 5) . The following sources
provided questionnaire elements: Organizational Survey
Assessment Package for Air Force Organizations (9:19-25),
The Review and Implications of Job Satisfaction and Work
Motivation Theories for Air Force Research (22:34), and the
studies of turnover and need satisfaction by Price
(19:24-43,66-91) and Porter (16:41-55). The survey
questionnaire was administered to all civilian auditors
37
employed by the Air Force Audit Agency as of the date of the
survey. A total of 585 questionnaires were furnished to the
region/directorate offices based upon their personnel
authorization levels for civilian auditors.
Survey Bias. Passive measures were undertaken to avoid
survey bias. All possible respondents were afforded the
opportunity of completing the questionnaire, and the surveys
were conducted on a census basis.
Instrument Validity and Reliability. Testing for validity
and reliability of the survey instrument was performed
during the research analysis. The results of this testing
are reported in Chapter IV.
Description of the Population
The target population of this study consisted of all
civilian auditors employed by the Air Force Audit Agency.
Variable Definition and Measurement
Expressed Career Intent
Expressed career intent is the dependent variable of
the synthesized model presented in Chapter II, Figure 5. It
was used as a surrogate for turnover and was operationally
defined in this study as the stated intent of an individual
38
to remain as an employee of the Air Force Audit Agency.
Expressed career intent for each respondent was measured by
their responses to survey questions:
17. To what extent do you intend to
remain with the Air Force Audit Agency?
18. I would rather be performing some other
type of work.
Intervening Variables
Satisfaction. Job satisfaction was defined as the degree to
which a member of an organization has a positive effective
orientation toward membership in the organization. Direct
measures of job satisfaction levels have been made using the
Hoppock Measure which is a set of four questions relating to
an individual's feelings of job satisfaction. However, the
purpose of this study was not to determine the level of
satisfaction but to determine the cause of job satisfaction
or dissatisfaction and relate this to career intent and
turnover. Therefore, satisfaction was treated as an
intervening variable between determinants of job
satisfaction and turnover. The survey instrument posed
questions directed toward measuring selected determinants
and correlates.
Opportunity. Opportunity, another intervening variable,
represents external factors that contribute to an
individual's decision to leave an organization. In this
39
stuay, opportunity specifically represents alternative job
opportunities in the environment and was defined as an
individual's perception of the availability of jobs in both
public service and private industry with pay, benefits,
responsibilities, and skill requirements comparable to the
present job. Opportunity was measured by the responses to
the following statements:
22. The extent of the demand for your
skills in the job market.
23. The amount of pay I receive is more
than I would expect to receive outside the
Air Force Audit Agency.
Determinant Variables
Adversary Role. The adversary role as a determinant of job
satisfaction was developed specifically for this study. It
was included because of the nature of the internal auditor's
relationship with management and the effect this
relationship may have on job satisfaction. For this study,
adversary role was operationally defined as an expected,
perceived, and enacted role in which the auditor finds
himself in conflict with or essentially excluded from
management. Adversary role was measured by responses to the
following survey questions.
31. To what extent is your job
40
gnificant, in that it affects
wchecs in some important way?
The prestige of my position outside
the Air Force Audit Agency (that is,
the regard received from others not
in the agency) :
67. How much is there now?
68. How much should there be?
The opportunity, in my position,
to give assistance to other people:
71. How much is there now?
72. How much should there be?
The feeling that there is an adversary
position between the auditor and Air
Force management:
77. How much is there now?
78. How much should there be?
Pay. Pay, as a determinant of turnover, has consistent and
strong support in the literature. It was operationally
defined as money, fringe benefits, and any other financial
remuneration that the organization gives to employees in
return for their services (19:68). Pay was measured by the
responses to questions:
9. What is your General Schedule
(GS) grade?
10. What is your General Schedule
Step?
38. The amount of pay I receive is more
than I would expect to receive outside
the Air Force Audit Agency.
41
The feeling of security in my position:
63. How much is there now?
64. How much should there be?
Promotion. Promotion is another determinant variable
strongly supported in the literature on turnover. For this
study, promotion was operationally defined as an
individual's perception of the effectiveness of the Air
Force Audit Agency's civilian promotion system in selecting
the best qualified people for promotion. Measures of
promotion were arrived at from responses to questions:
9. What is your General Schedule
(GS) Grade?
10. What is your General Schedule
Step?
12. To what extent are you aware of
promotion/advancement opportunities
that affect you?
24. Your chance for promotion compared
to your peer-group in the Air Force
Audit Agency.
25. The chance to be promoted on the basis of
ability.
Peer Group Integration. Peer group integration is another
strongly supported determinant of job satisfation. It is
primarily determined by the extent of an individual's
participation in a cohesive, rewarding, primary group
(2:55). It was defined as the degree to which members of an
42
individual's work group encourage participation, work as a
team, exchange information, and cooperate with each other.
Peer group integration was measured by the responses to
questions:
26. The extent to which your effort
is greater than the effort of your
coworkers.
32. There is a high spirit of team¬
work that exists between coworkers
in my work group.
39. The quantity of output of your
work group is very high.
40. The quality of output of your
work group is very high.
41. Your organization has a very
strong interest in the welfare of
its people.
42. I am very proud to work for
this organization.
The feeling of self-esteem a person
gets from being in my position:
53. How much is there now?
54. How much should there be?
The prestige of my position within
the Air Force Audit Agency (that is,
the regard received from others in
the agency) :
59. How much is there now?
60. How much should there be?
The opportunity to develop close
friendships in my position:
75. How much is there now?
76. How much should there be?
43
Role Clarity. Role clarity represents an individual's
perception of various aspects of the clarity of his job
within the organization. For the purpose of this study,
role clarity was operationally defined as an individual's
perception of the amount and accuracy of information about
the job received prior to employment as well as the amount
and frequency of clarifying information received relative to
effective job accomplishment and performance while employed
by the organization. Role clarity was measured by the
responses to the following questions:
13. To what extent are your job
performance goals clear and specific?
18. To what extent are the goals
and values of the Air Force Audit
Agency compatible with your own
goals and values?
23. Prior to employment with the
Air Force Audit Agency, the extent
to which you understood what would
be required of you in the performance
of your job.
The opportunity, in my position, for
participating in the setting of goals:
73. How much is there now?
74. How much should there be?
Job Autonomy and Responsibility. Job autonomy and responsi¬
bility deal with an individual’s perception of the amount of
freedom and responsibility allowed on the job. For this
44
study, job autonomy and responsibility were operationally
defined as the amount of freedom, independence, and ultimate
responsibility for the end product that individuals have.
Measures of job autonomy and responsibility were the result
of responses to questions:
14. To what extent does your job
provide a great deal of freedom
and independence in scheduling
your work and selecting your own
procedures to accomplish it?
27. The extent to which you can
vary your work schedule when
required to conduct personal
business.
33. The final product of my
effort closely resembles the
published report.
The authority connected with
my position:
55. How much is there now?
56. How much should there be?
The opportunity for independent
thought ana action in my position:
61. How much is there now?
62. How much should there be?
Task Repetitiveness. Task repetitiveness is the determinant
variable concerned with the repetitive nature of the job.
The literature indicates that highly repetitive jobs
generally result in low levels of job satisfaction. An
auditor's job is inherently diverse with little
45
repetitiveness. However, the lack of task repetitiveness
may result in anxiety and insecurity due to the lack of
familiarity with various tasks. Thus, for this study, task
repetitiveness was operationally defined as an individual's
attitude toward infrequently performing the same job or
task. Task repetitiveness was measured by the responses to
the following questions:
15. To what extent do you desire
to perform the same (functional
area) audits repeatedly?
29. If you performed the same type
audit (or an audit of a functional
area) frequently, would you be more
satisfied with your job?
Supervisory Style. Supervisory style as a determinant of
job satisfaction is strongly supported in the literature.
Supervisory style was operationally defined for this study
as an individual's perception of the supervisor's ability to
make decisions, motivate subordinates, and provide effective
leadership for the work group. An employee's level of
satisfaction with these elements of supervisory style was
measured by responses to the following questions:
28. The ability of your supervisor
to make decisions.
34. My supervisor sets high per¬
formance standards.
35. My supervisor is an effective
manager .
46
36. My supervisor encourages ideas
for improving procedures.
43. My supervisor represents the
group at all times.
44. My supervisor establishes good
work procedures.
45. My supervisor has made his
responsibilities clear to the group.
46. My supervisor's directions must
be followed exactly.
47. My supervisor performs well under
v pressure.
48. My supervisor usually makes decisions
without group discussion.
49. My supervisor overemphasizes the need
to accomplish more than other groups.
50. My supervisor overcontrols my work.
51. My supervisor always helps me improve
my performance.
52. My supervisor frequently gives me
feedback on how well I am doing my job.
Organizational Commitment. As a determinant of job
satisfaction, organizational commitment was defined as the
degree to which the goals and values of an organization are
compatible with personal goals and values accepted by the
individuals. Organizational commitment was measured by
responses to questions:
16. To what extent are you willing
to exert considerable effort on the
part of the Air Force Audit Agency?
47
18. To what extent are the goals and
values of the Air Force Audit Agency
compatible with your own goals and
values?
Job Content. Job content deals with both the physical and
psychological aspects of the job. For this thesis, job
content was defined as an individual's perception of
satisfaction with the physical surroundings of the work
place, the ability to fully utilize his skills in performing
required tasks, and the feeling of importance attached to
the job. Measures of job content were the result of
responses to questions:
14. To what extent does your job
provide a great deal of freedom and
independence in scheduling your work
and selecting your own procedures to
accomplish it?
19. To what extent does your job
require you to do many different
things, using a variety of your
talents and skills?
20. To what extent is the work
space provided adequate?
30. To what extent does your job
involve doing a whole task or unit
of work?
31. To what extent is your job
significant, in that it affects
others in some important way?
The opportunity for personal growth
and development in my position:
57. How much is there now?
48
58. How much should there be?
The feeling of self-fulfillment a
person gets from being in my
position (that is, the feeling of
being able to use one's own unique
capabilities, realizing one's
potentialities) :
65. How much is there now?
66. How much should there be?
The feeling of worthwhile accomplish¬
ment in my position:
69. How much is there now?
70. How much should there be?
The availability of tools and materials
to support the audit effort:
79. How much is there now?
80. How much should there be?
Similarity of Job Content with Vocational Interests. The
literature supports the idea that individuals with jobs that
closely parallel their vocational interests have higher
levels of job satisfaction. For this study, similarity of
job content with vocational interests was defined as an
individual's perception of the degree to which the job
relates to interests. Similarity of job content with
vocational interests was measured by responses to questions:
21. To what extent does your job
satisfy your vocational desires?
49
*1
37. I would rather be performing
some other type of work.
Correlates
Correlates are indicators to which turnover has been
shown to be consistently related. Unlike the determinants
of job satisfaction, however, there does not appear to be
any evidence of a causal relationship between correlates and
satisfaction. Rather, correlates with strong empirical
support are considered good predictors of the likelihood
that an individual will leave or remain with an
organization. The correlates selected for use in this
thesis have generally demonstrated such relationships. They
were: age, tenure, education, sex, ethnic origin, and
managerial versus non-manager ial positions.
Correlate data were gathered from respondent answers
to demographic questions 1 through 10. For these questions,
the respondents were asked to select the category which
applied to them. Question 11 provided the respondents'
marital status and whether the respondents' spouse was
employed.
Need Satisfaction
Need satisfaction deals with the manner in which
individuals perceive the psychological characteristics of
their jobs. These psychological characteristics correspond
to Maslow's hierarchy of needs which include: security.
50
social, esteem, autonomy, and self-actualization needs. The
concept of need satisfaction was the basis of a study on
internal auditors by Smith and Uecker (21:48-53). They
concluded that psychological rewards internal auditors
obtained from their work may be more important in the growth
and development of the internal auditing profession than
monetary or other rewards (21:48).
Need satisfaction measures were developed from
responses to questions 53 through 76, which were originally
developed by Porter and Lawler (16:190-192) and used by
Smith and uecker in their study.
Survey Instrument Responses
With the exception of questions 1 through 11, which
requested demographic information, all responses to
questions were arrayed on a Likert seven-point scale with
values from 1 to 7. Numerical values were assigned meaning
as follows:
Questions 12 through 31-1 (Not at
all) to 7 (To a very great extent) .
Questions 32 through 52-1 (Strongly
disagree) to 7 (Strongly agree) .
Questions 53 through 80-1 (None) to
7 (A very great amount) .
51
Data Analysis
Factor Analysis
The technique of factor analysis was used to
establish valid constructs (i.e., factors) measured by the
questionnaire. Factor analysis was selected due to its
data reduction capability and its ability to take many
measurements and qualitative observations and resolve them
into distinct patterns of occurrence. Factor analysis can
easily manage a large number of variables, compensate for
random error and invalidity, and simplify complex
interrelationships into their major and distinct
regularities (20:444).
Through the use of factor analysis, the questionnaire
data gathered was rearranged into a set of factors. This
was used for the following purposes:
1. To explain and detect the patterning of variables.
2. To test hypotheses concerning the structuring of
variables in relation to the anticipated number of
significant factors and factor loadings.
3. To construct indices which may be used as
variables in follow-on analysis (14:469).
The term "factor-analysis" actually refers to a
variety of mathematical procedures. For this research
effort, classical-factor analysis was used.
Classical-factor analysis is "based fundamentally on the
52
assumption that the observed correlations are mainly the
results of some underlying regularity in the data
[14:471]." Thus, we assume that the observed variables are
influenced by various determinants, and that some of the
determinants are shared by other variables included in the
set while other determinants are not shared by any other
variable. The portion of the variable effected by shared
determinants is called common, while the part that is
influenced by idiosyncratic determinants is called unique
(14:471). The general assumption is that the unique part of
a variable makes no meaningful contribution to relationships
among variables. It follows, then, that observed
correlations are the result of correlated variables sharing
some of the common determinants. The result is the idea
that those assumed common determinants will not only account
for all observed relations in the data, but will also be
smaller in number than the original variables. These
premises lead us to the fundamental activities in factor
analysis: 1) prepare the correlation matrix; 2) extract the
initial factors and explore the possibility of data
reduction; and, 3) search for simple and interpretable
factors.
The basic classical-factor analysis model takes the
form:
Zj * ajlFl + a j 2F2 +
+ a . F_ + d.u.
3m m 33
53
where ,
Zj = variable j in standardized form;
* hypothetical factor;
Uj = unique factor variable j;
aji “ standardized multiple-regression coefficient
of variable j on factor i (factor loading);
dj * standardized regression coefficient of
variable j on unique factor j; and
j * 1# 2 , . . . , n
The following correlations are assumed to hold among the
hypothesized variables:
r(FiUj) = 0
^ 2 / • < » / n; j = 1^ 2 , « • • , n; and i / j
r(ujuk) = 0 3 / k
It is assumed that the unique factor ( u ^ ) is not
correlated with the common factors nor with the unique
factors associated with other variables. Because of this,
it is assumed that any correlation between two variables is
due to the common factors (14:471).
Two other important terms associated with factor
analysis and used in the data analysis chapter are
eigenvalue and communality. Communality is the proportion
54
of a variable's total variation that is involved , in the
patterns (20:465). It can be expressed by the formula
h
2
1
11
+ a 12 +
ali2
where,
2
h^ = communality, and
aji= standardized multiple-regression coefficient
of variable j on factor i (factor loading)
Eigenvalue is a measure of the amount of variation accounted
for by a pattern and is represented by the formula
n
T 2
Eigenvalue = aji
A complete factor analysis plan involves the
selection and use of a rotational method to arrive at a
terminal solution. The unrotated factors in the initial
factor analysis matrix define the most general patterns of
relationship in the data. The rotated factors delineate the
distinct "clusters" of relationships, if they exist
(20:466) . For this "final step" in factor analysis, two
rotational methods may be used, oblique and orthogonal.
These rotation methods rely on the same basic principles.
However, the orthogonal method results in simpler and
55
theoretically more meaningful factor patterns. Because of
this, orthogonal rotation was used in this study.
To summarize, this study used an R-factor analysis
(correlations between variables), extracted by
principal-component solution, then orthogonally rotated.
These factors were then applied to a conceptual model for
variable definition and hypotheses testing. These
relationships were tested through the use of multiple
regression analysis, which is discussed in the following
section. All factor analysis work was performed using the
standard Statistical Package for the Social Sciences (SPSS)
Program.
Reliability
The SPSS subprogram "Reliability" was used to
evaluate the reliability of the factor scales contained
within the survey instrument used to gather data for this
research project. Reliability is concerned with estimates
of the degree to which the instrument is free of random or
unstable error (5:132). Reliable instruments are robust.
That is, they will provide consistent results, at different
times and under different conditions, in replication of the
research.
The concept of reliability refers to how accurate, on
the average, the estimates of the true scores of the
questions in the survey instrument are in the population
56
that was measured. In the population, sigma (e) represents
the variance
of the errors
of measurement.
sigma
(t)
represents
the
variance of
the
true scores, and
sigma
(o)
represents
the
variance of
the
observed scores
where
the
observed score is the sum of the observations for a
question. Also, the observed score is assumed to be the sum
of the true score and the error. Thus, the reliability
coefficient (R) is defined as:
R = sigma (t) /sigma (o)
* (sigma { o ) - sigma (e))/sigma (o)
= 1 - sigma (e)/sigma (o)
If all the variation in observed scores is due to errors of
measurement, the reliability coefficient will be zero. if
there is no error of measurement, the reliability
coefficient will be one (10:111).
Reliability analysis was performed following factor
analysis. Questions identified within each factor as having
the highest factor loadings were selected for reliability
testing. These questions were tested using Cronbach's
coefficient alpha, which is the maximum likelihood estimate
of the reliability coefficient.
Statistical Method
The conceptual model presented in Chapter II was the
basis for the research hypotheses of research question
57
number one and indicated the directional relationships
between the determinants, intervening variables, and the
surrogate used for turnover - expressed career intent.
Regression analysis is an appropriate statistical method
whtn directional independent - dependent variable
relationships are indicated.
Regression analysis measures the linear relationship
between an independent variable, x, and a dependent
variable, y (15:248).
The parametric tests are more powerful and are
generally the tests of choice if their use assumptions are
reasonably met... it is common to find such tests being used
in circumstances where, under a strict interpretation, only
nonparametr ic tests are appropriate [5:413].
Regression analyses were performed using the SPSS
subprogram, REGRESSION (14:320-367).
Regression Coefficient, Beta (B) . B, the regression
coefficient of the independent variable, is of major concern
in testing the statistical significance of the variable
relationship presented by the regression analysis. The
statistical significance of B, and, therefore of the
regression analysis, was tested at the .05 level of
significance for the F statistic. The positive or negative
sign notation of the B coefficient indicates a direct or
58
inverse relationship between the regression variables. If
the sign of B is positive, a direct relationship is
indicated. If the sign of B is negative, an inverse
relationship is indicated (14:323,326).
2
Coefficient of Determination (R ) . If the relationships
between the variables were demonstrated to be statistically
significant,
the
coefficient of
2
determination, R ,
was
utilized to
test
the relative
importance between
the
independent
and
dependent variables identified in
the
research hypotheses.
The coefficient of determination in a regression
model, R2, is the proportion of the variation that is
"explained" by the regression line [15:257].
2 2
R can take on values from zero to one. When R
is equal to zero, then the independent variable, X, has
explained none of the variability of the dependent variable,
2
Y. If R is equal to one, then the independent variable,
X, has explained all the variability of the dependent
variable, Y.
Multiple Linear Regression. Multiple linear regression was
used to detect and control for the existence of
multicollinear ity . The term multicollinear ity refers to the
situation where there is a high degree of correlation
between two (or more) independent variables (15:295). This
situation is evidenced when the port.' on of the variability
of the dependent variable explained by the combined effect
59
of all the independent variables is less than the sum of the
portions of the variability explained by each independent
variable. Regression analysis was conducted with expressed
career intent as the dependent variable. The independent
variables used were the determinants and correlates depicted
in the conceptual model (Figure 5) .
Validation of Equation. The following procedures were
undertaken to cross-validate the derived multiple regression
equation.
1) A field survey of the questionnaire was conducted
at the local Air Force Audit Agency offices. Not only did
this provide a field test of the survey questionnaire, but
it provided the necessary data input to construct the
multiple regression equation, hereafter referred to as EQ^.
2) The data from the total population of current
auditors was applied using EQ^ to provide a comparison of
2
the coefficients of determination, (R ).
Analytical Method
The survey questionnaire was designed to produce the
need satisfaction scores described by Porter and Lawler
(16:120-150). The need satisfaction scores were aggregated
for the two populations (current post dictive) and
compared to the aggregated need satisfaction scores compiled
by Smith and Uecker in their study of job satisfaction among
60
internal auditors (21:51,52). Appendix D provides a
synopsis of the compared aggregated need satisfaction scores.
Assumptions
Inherent in any research is the acceptance of
assumptions in regard to the survey instrument and the
parameters of the population studied. Within this study,
the following assumptions were recognized:
1) The survey instrument was valid and reliable.
(See Chapter IV for validation and reliability data.)
2) The questions used for the measurement of
variables were valid and reliable.
3) The respondees answered the questions correctly,
honestly, and their responses reflected their true opinions.
4) The random variables tested were normally
distributed
CHAPTER IV
RESULTS AND ANALYSIS
This chapter presents the results of the application
of the methodologies described in Chapter hi . These results
were analyzed to determine the significant factors affecting
turnover of civilian auditors.
Overview
The purpose of the questionnaire was to identify
and assess the importance of various factors of job satis¬
faction perceived by civilian auditors. This information
could then be used in the development of a model that may
be useful to Audit Agency management in future planning
and decision-making.
Factor analysis was used to identify underlying
patterns of relationships among the questionnaire responses
and to reduce the data to a meaningful and workable
quantity. Cronbach's coefficient alpha was used to determine
the reliability of questions identified in each extracted
factor. Finally, regression analysis was used to develop a
model of the independent variables that most accurately
relate to expressed career intent, used in this study as a
surrogate for turnover.
Description of the Population
The target population of this thesis was the civilian
auditor staff of the Air Force Audit Agency. The size of the
62
target population was estimated to be 577 in April 1981. No
individuals or groups within the target population were
intentionally excluded.
Of the 577 civilian auditors, 432 participated in the
survey, representing a 75 percent response rate.
All of the responses were included in the demographic
description of the population. The absence of individual
responses to specific demographic questions resulted in
varying totals between demographic categories. The tables
reflect adjusted frequency percentages resulting from the
loss of data.
Of the 432 who responded concerning functional job
title, 227 were auditors, 79 were audit managers, and 43 were
staff auditors (Table 2) . The number of personnel surveyed
ranged from 144 with none, to one supervising 21 or more
(Table 3) .
The General Schedule grades of respondees ranged from
GS-5 to GS-14 and over. The modal grade was GS-11 with 142
responses, 99 were GS-12, and 82 were GS-13 (Table 4). The
General Schedule Step had a modal step of one (158
responses), a mean between steps 3 and 4, and a median
between steps 2 and 3 (Table 5) .
Tenure of those responding was measured by time with
AFAA in months and time in present position in months. The
mean time with the AFAA was between 19 months and 25 months,
with 252 of the respondees having been with the Agency over 3
63
years (Table 6) . Tenure in position had a mean of between 19
and 25 months, 161 of the respondees had been in the same
position for over 3 years (Table 7) .
The average age of those responding was between 35 and
39 years of age, with 87.7% of the respondees being over the
age of 30 (Table 8) .
All of the auditors who responded had at least some
college, with the average education being some graduate
work. The modal education level was a bachelor's degree
(Table 9) .
Differentiation of the responding auditors by their
sex revealed that 384 were male and 48 were female (Table
10). Of those who responded, 12.5% were of an ethnic origin
other than white not of Hispanic origin (Table 11) .
A total of 365 of the respondees were married (Table
12) and of those that were married, 179 had spouses that were
employed outside the home for remuneration (Table 13) .
The population can be characterized by the averages of
each of the demographic elements.
Job Title
Number of Personnel Supervised
Grade
General Schedule Step
Tenure with AFAA
Tenure in Position
Age
Auditor
None
GS-ll/GS-12
3
19-25 Months
19-25 Months
35-39
64
Education
Some Graduate Work
Sex
Ethnic Origin
Marital Status
Spouse Employed
Male
White, Not of
Hispanic Origin
Married
49% yes, 51% no
Based on these averages, the population is represented
by a composite individual of mature age who has attained
Journeyman Auditor status, is working toward his graduate
degree, and is married.
Factor Analysis
Questions 12 through 80 were analyzed using factor
analysis procedures described in Chapter m. Questions 12
through 52 were analyzed using raw responses provided by
respondents (using the 7-point Likert scale) . Questions 53
through 80 were mathematically transformed into a new set of
responses before being factor analyzed. These questions were
developed in the questionnaire such that two responses were
needed for each basic statement. For example, the statement
"the feeling of security in my position," was answered by
questions 63, "how much is there now?", and 64, "how much
should there be?". To derive a score for this statement,
question 64 was subtracted from question 63. The result of
this was then used for factor analysis of the statement.
65
TABLE 2
FUNCTIONAL JOB TITLE
_ FREQUENCIES _
CATEGORY ABSOLUTE ADJUSTED TXT CUHULATI VE~TX )
Other
A
.9
.9
Auditor
227
52.5
53.5
Staff Auditor
43
10.0
63.4
Office Chief
36
8.3
71.8
Branch Chief
27
6.3
78.0
Division Chief
8
1.9
79.9
Supervisory Auditor
8
1.9
81.7
Audit Manager
79
18.3
100.0
TOTAL
432
100.0
Mean 2 . 71
Mode 1.0
Median
TABLE 3
NUMBER OF PERSONNEL SUPERVISED
FREQUENCIES
CATEGORY
ABSOLUTE
ADJUSTED (X)
CUMULATIVE (X)
None
144
79.6
79.6
1 to 2
5
1.2
80.8
3 to 5
37
8.6
89.4
6 to 8
36
8.3
97.7
9 to 12
5
1.2
98.9
13 to 20
4
.9
99.8
21 or More
_ 1
_ ._2
100.0
TOTAL
432
100.0
Mean 1 . 54
Mode 1 . 0
Median
1.13
tj
TABLE 4
GENERAL SCHEDULE (GS) GRADE
FREQUENCIES
CATEGORY
ABSOLUTE
ADJUSTED (*)
CUMULATIVE (X)
5
1
.2
.2
7
36
8.3
8.6
9
34
7.9
16.4
11
142
32.9
49.3
12
99
22.9
72.2
13
82
19.0
91.2
14 or Over
38
8.8
100.0
TOTAL
432
100.0
Mean 4.62
Moae 4 . 0
Median 4.53
TABLE 5
GENERAL SCHEDULE
STEP
FREQUENCIES
CATEGORY
ABSOLUTE
ADJUSTED
7%) CUMULATIVE
T%)
1
158
36.7
36.7
2
60
14.0
50.7
3
39
9.1
59.8
4
45
10.5
70.3
5-6
55
12.8
83.1
7-8
42
9.8
92.9
9-10
31
7.2
100.0
TOTAL
430
100.0
Mean 3.05
Mode 1 .0
Median 2
.43
67
TABLE 6
TENURE KITH AFAA IN MONTHS
_ FREQUENCIES _
CATEGORY ABSOLUTE ADJUSTED (fc) CUMULATIVE (X
1-6
18
7-12
39
13-18
45
19-24
19
25-36
49
37 and Over
252
TOTAL
432
Mean 5.80
6.5
6.5
9.0
15.5
10.4
25.9
4.4
30.3
11.3
41.7
58.3
100.0
100.0
Mode 7.0 Median 6
TABLE 7
TENURE IN POSITION IN MONTHS
CATEGORY
ABSOLUTE
Affjuswrrr
li
Under 1
2
.5
.5
1-6
47
10.9
11.3
7-12
69
16.0
27.3
13-18
51
11.8
39.1
19-24
54
12.5
51.6
25-36
48
11.1
62.7
37 and Over
161
37.3
100.0
TOTAL
432
100.0
Mean 5.07
Mode 7.0
Med,
CUMULATIVE TX>
Median 5.37
64
68
TABLE 8
AGE (YEARS)
CATEGORY
FREQUENCY
ABSOLUTE
ADJUSTED
CUMULATIVE
20-24
9
2.1
2.1
25-29
44
10.2
12.3
30-34
103
23.9
36.2
35-39
111
25.8
62.0
40-49
98
22.7
84.7
50-59
59
13.7
98.4
60 and Over
_ 7
1.6
100.0
TOTAL
431
100.0
Mean 4.04
Mode 4 . 0 Median 4.03
TABLE 9
EDUCATION
CATEGORY
~J%) -
FREQUENCY
ABSOLUTE
ADJUSTED
CUMULATIVE
High School
0
0
0
Some College
6
1.4
1.4
Associate Degree
4
.9
2.3
Bachelors Degree
147
34.0
36.3
Some Graduate Work
123
28.5
64.8
Masters Degree
Graduate Work or
130
30.1
94.9
Degree Above
Masters
22
5.1
100.0
TOTAL
432
100.0
Mean 5.00
Mode 4.0
Median 4. 98
69
TABLE 10
SEX OF
RESPONDENT
FREQUENCIES
CATEGORY
ABSOLUTE
ADJUSTED (%)
CUMULATIVE (%)
Male
384
88.9
88.9
Female
48
11.1
100.0
TOTAL
432
100.0
Mean 1.12
Mode
1.0
Median 1.06
TABLE 11
ETHNIC ORIGIN
FREQUENCIES
CATEGORY
ABSOLUTE
ADJUSTED (%)
CUMULATIVE (%)
American Indian
or Alaskan
Native
4
.9
.9
Asian or
Pacific
Islander
12
2.8
3.7
Black, Not
of Hispanic
Origin
9
2.1
5.8
Hispanic
12
2.8
8.6
White, Not
of Hispanic
Origin
378
87.5
96.1
Other
17
4.0
100.0
TOTAL
432
100.0
Mean 4.85
Mode
5.0
Median 4 . 97
70
TABLE 12
CATEGORY
Single
Married
TOTAL
MARITAL STATUS
FREQUENCIES
ABSOLUTE ADJUSTED (%) CUMULATIVE (%)
67
365
15.5
84.5
15.5
100.0
432
100.0
CATEGORY
res
lo
TOTAL
TABLE 13
SPOUSE EMPLOYED OUTSIDE THE HOME
FREQUENCIES
ABSOLUTE ADJUSTED (%) CUMULATIVE (%)
179
186
49.0
51.0
49.0
100.0
365
100.0
Number of Factors
The SPSS factor analysis procedure yielded 12 factors
with eigenvalues greater than one. This cutoff was used
because additional factors did not account for significantly
more variability in the data nor did they contain sufficient
high factor loadings to be meaningful. Table 14 lists the
final factors. Factor 3, organizational commitment, is
equilalent to the hypothesized dependent variable, expressed
career intent. The remaining eleven factors comprise
discreet groupings of the hypothesized determinant variables
described in Figure 5, Chapter II, and the intervening variable,
opportunity.
Reliability
Internal consistency of the survey questions was
developed for each of the 12 factors using Cronbach's
coefficient alpha (as described in Chapter III) . The
coefficient alpha value was derived for the questions having
the highest loadings in each of the factors. The question
numbers used in each computation along with the coefficient
alpha value will be found with the factor descriptions that
follow.
Interpretation of the coefficient alpha value is a
subjective matter. In this study, the elements of the
population were people. Because of large differences in
experience and perceptions, the responses of different people
72
AD— i
A108 407
UNCLASSIFIED
AIR FORCE INST OF TECH MRIBhT-PATTERSON AFB OH SCHOOL— ETC F/O 5/9 >
JOB SATISFACTION ANO CIVILIAN AUDITOR TURNOVER WITHIN THE AIR F— ETC(U)
JUN 61 BE MAN0Y t B K ZIMMERMAN
AFlT-LSSR-5-81 NL
TABLE 14
QUESTIONNAIRE FACTOR ANALYSIS
FACTOR
PERCENT OF
HIGHEST
TOTAL VARIANCE
LOADING
1.
Supervisory Style
24.8
.89
2.
Psychological Needs
8.1
.72
3.
Organizational
Commitment
5.2
.77
4.
Promotion
3.9
.73
5.
Job Autonomy
3.6
.78
6.
Peer Group
Integration
2.9
.80
7.
Task
Repetitiveness
2.7
.89
8.
Skill-Task
Variety
2.7
.64
9.
Opportunity
2.5
.71
10.
Job Stability
2.2
.63
11.
Work
Environment
1.9
.74
12.
Adversary
Position
1.8
.62
ANALYSIS INCLUDED 56 VARIABLES.
TOTAL VARIANCE ACCOUNTED FOR - 62.4
73
LOADINGS
ABOVE .4
10
10
9
4
4
3
2
4
3
3
3
3
to the sane question nay be highly variable. For this
reason, a fixed cutoff point for describing acceptable
reliability is questionable. In general, the higher the
coefficient alpha, the better the internal consistency.
Factors
Factor 1: supervisory style. Factor 1 accounted for 24.8
percent of the total variation among all questionnaire items
and was by far the most significant factor (eigenvalue ■ 13.7).
This factor refers to the ability of the supervisor to make
decisions, motivate subordinates, and provide effective
leadership for the work group. This factor indicated that
the supervisor is judged on his ability to establish good
work procedures, help subordinates improve their performance,
make decisions, provide effective feedback, encourage ideas
from subordinates, represent the work group to outside
groups, and perform effectively as a manager.
TABLE 15
FACTOR 1 - SUPERVISORY STYLE
QPESTION NUMBER LOADING
44 .89
35 .88
51 .82
47 .80
45 .80
28 .78
52 .74
36 .74
43 .73
34 .68
COEFFICIENT ALPHA - .93
74
Factor 2: psychological needs. Factor 2 accounted for 8.1
percent of the total variation among the questions. This
factor refers to the psychological characteristics associated
with an individual's job. These characteristics closely
follow Maslow's need hierarchy and include security, social,
esteem, autonomy, and self-actualization needs. The
questions in this factor develop these needs in terms of the
desire for self-fulfillment, the feeling of worthwhile
accomplishment, personal growth and development, prestige
inside and outside of the organization, and independent
thought and action.
TABLE 16
FACTOR 2 - PSYCHOLOGICAL NEEDS
QUESTION NUMBER LOADING
65-66 .72
53-54 .69
55-56 .67
69-70 .66
71-72 .65
57-58 .60
73-74 .59
61-62 .57
67-68 .55
59-60 .47
31 .42
COEFFICIENT ALPHA « .88
Factor 3; organizational commitment. Factor 3 accounted for
5.2 percent of the total variation among the questions. This
factor refers to an individual's commitment to the
organization. This is manifested through pride in the
75
** -V
organization, how well the job satisfies one's vocational
desires, whether personal goals and values are compatible
with the organization's goals and values, the amount of
effort the individual is willing to exert, and an expression
of intent to remain with the organization.
TABLE 17
FACTOR 3 - ORGANIZATIONAL COMMITMENT
QUESTION NUMBER LOADING
18 .77
17 .76
21 .75
37 .71
42 .68
16 .58
31 .42
41 .42
COEFFICIENT ALPHA - .87
Factor 4; promotion. Factor 4 accounted for 3.9 percent of
the total variation among the questions. This factor refers
to the individual's perception of his or her chance to be
aware of promotion opportunities and to be considered for
promotion based on ability in fair competition with the peer
qroup .
TABLE 18
FACTOR 4 ~ PROMOTION
QUESTION NUMBER LOADING
24. .73
25 .67
12 .49
13 .46
COEFFICIENT ALPHA - .72
76
Factor 5: job autonomy. Factor 5 accounted for 3.6 percent of
the total variation among the questions. This factor refers
to the perceived degree of control that supervisors exercise
over subordinates. Autonomy can be positive or negative
depending on the perceptions of the degree to which the
supervisor controls work, makes decisions without group
involvement, emphasizes the need to accomplish more than
other work groups, and requires that directions be followed
exactly.
TABLE 19
FACTOR 5 ~ JOB AUTONOMY
QUESTION NUMBER LOADING
46 .78
49 .69
50 .63
48 .49
COEFFICIENT ALPHA - .63
Factor 6 : peer group integration. Factor 6 accounted for
2.9 percent of the total variation among the questions. This
factor refers to how the individual perceives and interacts
with the work group. This is described in terms of the
quality and quantity of the work group's output and how
effectively the work group functions as a team.
77
TABLE 20
FACTOR 6 - PEER GROUP INTEGRATION
QUESTION NUMBER LOADING
39 .80
40 .74
32 .42
COEFFICIENT ALPHA - .75
Factor 7; task repetitiveness. Factor 7 accounted for 2.7
percent of the total variation among the questions. This
factor refers to the desire to frequently perform the same
job or task.
TABLE 21
FACTOR 7 - TASK REPETITIVENESS
QUESTION NUMBER LOADING
15 .89
29 .89
COEFFICIENT ALPHA « .82
Factor 8: skill task variety. Factor 8 accounted for 2.7
percent of the total variation among the questions. This
factor refers to the ability of individuals to make use of a
variety of skills and talents in performing their jobs and
the degree of latitude available in establishing the work
schedule and procedures to complete a job or task.
78
TABLE 22
FACTOR 8 - SKILL TASK VARIETY
QUESTION NUMBER LOADING
14 .64
19 .51
30 .44
COEFFICIENT ALPHA « .51
Factor 9 : opportunity . Factor 9 accounted for 2.5 percent
of the total variation among the questions. This factor
refers to the perception of the demand for one's skills and
abilities in the job market and whether one could expect to
receive more or less pay for those skills and abilities if
the decision was made to withdraw from the organization.
TABLE 23
FACTOR 9 - OPPORTUNITY
QUESTION NUMBER
22
38
COEFFICIENT ALPHA - .48
Factor 10: job stability. Factor 10 accounted for 2.2
percent of the total variation among the questions. This
factor refers to the feeling of security an individual has
about his job. Security, in this study, takes the following
meaning: (1) an individual will be able to remain in the
position; (2) an individual will be able to develop secure
LOADING
.71
.61
79
and close friendships while in the position; and (3) the
feeling of security in understanding what to expect of the
position.
TABLE 24
FACTOR 10 ~ JOB STABILITY
QUESTION NUMBER LOADING
75-76 .63
63-64 .60
23 .31
COEFFICIENT ALPHA - .29
NOTE: The coefficient alpha did not improve significantly
when the lowest loading question (no. 23) was deleted from
the factor.
Factor 11: work environment. Factor 11 accounted for 1.9
percent of the total variation among the questions. This
factor refers to the tangible aspects of the job. These are
perceived in terms of adequate work space, tools and
materials, and individual influence on the work schedule.
TABLE 25
FACTOR 11 ~ WORK ENVIRONMENT
QUESTION NUMBER LOADING
20 .74
27 .59
79-80 .46
COEFFICIENT ALPHA - .41
80
Factor 12: adversary position. Factor 12 accounted for 1.8
percent of the total variation amont the questions. This
factor refers to the perception of adversary relationships
between the individual and management of other organizations
(the traditional auditor/management position) , between the
individual and the supervisor during work reviews, and
among coworkers in perceived effort expended by each
individual of the work group.
TABLE 26
FACTOR 12 ~ ADVERSARY POSITION
QUESTION NUMBER LOADING
33 .62
77-78 .52
26 .51
COEFFICIENT ALPHA - .34
The factors derived by factor analysis can now be
combined with the correlate data illustrated in Figure 5
to produce an intermediate job satisfaction model, which
is illustrated in Figure 6.
Regression Analysis
Overview
As stated in Chapter III, regression analysis was used
to evaluate the directional independent/dependent variable
relationships in order to test the hypotheses posed in
Chapter II.
81
Factor analysis derived 12 factors, one of which was
the dependent variable, organizational commitment. Orthogonal
rotation insured that each of the factors had minimum correla¬
tion with the other factors. This is necessary to provide
discreet groupings of related data. However, it masks the
actual dependent/independent relationships that may exist in
the data, which is the basis for regression analysis.
To overcome this problem the following procedures
were used prior to regression analysis:
1) All of the data were factor analyzed and factors
were extracted and identified.
2) Those questions identified as loading significantly
on the dependent variable "organizational commitment" (see
Table 17) were then removed from the data base and factor
analysis was performed on only the data associated with the
independent variables. This yielded eleven orthogonally
rotated factors with associated factor loadings.
3) Factor analysis was then performed on the questions
associated with the dependent variable. The result was one
factor with associated factor loadings.
4) Regression analysis was then performed using the
procedures described in Chapter III and the following para¬
graphs.
In this study, the potential independent variables
consist of the demographics obtained by answers to questions
1 through 11 of the survey instrument, as well as the eleven
83
dependent variable factors developed through factor analysis.
The twelth factor. Organizational Commitment, is the equivalent
of expressed career intent and was used in regression as the
dependent variable. Independent variables were considered
for inclusion in the regression equation at a .05
significance level for the F statistic. Input values used
for regression analysis consisted of:
1) Factor scores for the determinant variables
derived through factor analysis;
2) Scaled scores for demographic variables
(correlates) .
Results of Regression Analysis
Regression analysis yielded a multiple regression
equation that contained ten variables. The symbolic form of
this equation is listed on Table 27 along with a summary of
the model. Overall, the model explained 58 percent of the
2
variance in the data (R * .58) and had a correlation
coefficient of .76, indicating high direct correlation
between the ten independent variables and the dependent
variable, organizational commitment. The impact of each
variable is described in Table 28. As indicated in this
table, the psychological needs variable was the most signif¬
icant, explaining 24.4 percent of the variability in the data.
The next five variables (promotion through opportunity) ,
combined with psychological needs, accounted for most of the
variability (54.2%) explained by the equation.
84
TABLE 27
SIGNIFICANT VARIABLES RESULTING FROM
REGRESSION ANALYSIS WITH ORGANIZATIONAL COMMITMENT AS THE
DEPENDENT
VARIABLE
VARIABLE NAME
95%
STANDARDIZED CONFIDENCE
BETA COEFFICIENT INTERVAL
SIGNI¬
FICANCE
LEVEL
F STATISTIC
Psychological
Needs
.495
.430 .555
.001
243.45
Promotion
.372
.312 .439
.001
133.22
Supervisory
Style
.221
.159 .284
.001
47.88
Skill Task
Variety
.220
.155 .285
.001
44.42
Peer Group
Integration
.187
.124 .249
.001
34.64
Opportunity
-.176
-.239-. 113
.001
30.47
Adversary
Position
-.120
-.180-. 055
.001
14.05
Work
Environment
• 111
.044 .173
.001
11.37
Age
.111
.036 .140
.002
9.93
Tenure
-.083
-.084-. 002
.026
5.02
REGRESSION EQUATION:
Organizational Commitment (Y) ■ -.544 (Constant) +
.495 (Psychological Needs) + .372 (Promotion) +
.221 (Supervisory Si/le) + .220 (Skill Task
Variety) + .187 (Peer Group Integration) -
.171 (Opportunity) - .120 (Adversary Position) +
.111 (Work Environment) + .111 (Age) - .083
(Tenure)
85
TABLE 28
VARIATION
EXPLAINED (R2) BY THE
REGRESSION EQUATION
VARIABLE
PERCENT OP TOTAL
VARIANCE EXPLAINED
(CHANGE IN R2)
CUMULATIVE
PERCENT OP TOTAL
VARIANCE EXPLAINED
(CHANGE IN R2)
Psychological
Needs
.244
.244
Promotion
.127
.372
Supervisory
Style
.053
.425
Skill Task
Variety
.044
.469
Peer Group
Integration
.037
.507
Opportunity
.035
.542
Adversary
Position
.013
.555
Work
Environment
.012
.567
Age
.006
.573
Tenure
.005
.579
86
Through the use of regression analysis, the models
presented in Figures 5 and 6 can now be refined to include
only those determinants of job satisfaction found to be
significant and included in the regression equation, and the
significant correlates and intervening variables. This model
is depicted in Figure 7. In addition, the hypotheses posed
in Chapter II can now be tested.
Test of Hypotheses
Hypothesis 1 - The negative beta coefficient for the
variable "adversary position" indicated that an increase in
the level of this job satisfaction determinant should result
in a decrease in organizational commitment. As a result,
this hypothesis could not be rejected and this determinant
was included in the regression equation.
Hypothesis 2 - Regression analysis indicated that the
job satisfaction determinant, level of pay, was not a signif¬
icant factor of organizational commitment. Therefore, this
hypothesis was rejected and it can be stated, from the data,
that an increase in pay should not result in increased org¬
anizational commitment. This factor was not included in the
regression equation.
Hypothesis 3 - The positive beta coefficient for the
variable "promotion", meaning promotion potential, indicated
that this job satisfaction determinant is a significant
factor of organizational commitment. Therefore, this
hypothesis could not be rejected and this determinant was
included in the regression equation.
87
Synthesized Model
Hypothesis 4 - The positive beta coefficient for the
job satisfaction determinant "peer group integration" indicated
that an increase in this variable should result in increased
organizational commitment. Therefore, this hypothesis could
not be rejected and this factor was included in the regression
equation .
Hypothesis 5 - In factor analysis, the theoretical
elements of role clarity were not distinguishable as
individual elements of job satisfaction. Rather, this
variable was subsumed into factors called security,
promotion, and skill task variety. Therefore, this
hypothesis cannot be tested and was not included as part of
the final model.
Hypothesis 6 - Regression analysis indicated that job
autonomy was not a significant job satisfaction determinant
in predicting organizational commitment. Therefore, this
hypothesis was rejected. Zt should be noted, however, that
autonomy was included by factor analysis as a portion of
psychological needs and could have some impact on organiza¬
tional commitment through that variable.
Hypothesis 7 - Regression analysis indicated that task
repetitiveness was not a significant job satisfaction deter¬
minant in predicting organizational commitment. Therefore,
this hypothesis was rejected since the data indicated that an
increase in task repetitiveness should not result in a decrease
in organizational commitment. This factor was not included in
the regression equation.
89
Hypothesis 8 - The positive beta coefficient for the
job satisfaction determinant "supervisory style" indicated
that increased supervisory effectiveness should lead to
increase organizational commitment. Therefore, this
hypothesis could not be rejected and this determinant was
included in the regression equation.
Hypothesis 9 - Organizational commitment was not
extracted by factor analysis as a job satisfaction deter¬
minant. Rather, it was developed as the equivalent of career
intent, the dependent variable in the regression analysis.
Therefore, this hypothesis could not be tested.
Hypothesis 10 - The job satisfaction determinant "job
content" was subsumed into the determinant "skill task
variety" by factor analysis. Therefore, this hypothesis
could not be tested and this variable was not included in the
regression equation. However, "skill task variety” was a
significant job satisfaction determinant in predicting org¬
anizational commitment and was included in the regression
equation.
Hypothesis 11 - The job satisfaction determinant
"similarity of job content with vocational interest” was sub¬
sumed into organizational commitment through factor analysis.
Therefore, this hypothesis could not be tested as an
individual element of organizational commitment and was not
included in the final model.
Hypothesis 12 - The data indicated that age is a
significant correlate of organizational commitment. Therefore,
this hypothesis was rejected and age was included in the
regression equation. The positive beta coefficient for the
variable "age" indicated that as age increased, organizational
commitment increased.
Hypothesis 13 - The data also indicated that tenure is
a significant correlate of organizational commitment. This
hypothesis was also rejected and tenure was included in the
final model. The negative beta coefficient for the variable
"tenure" indicated that as tenure with the organization
increased, organizational commitment decreased.
Hypotheses 14-16 - The data indicated that education,
sex, and ethnic origin were not significant correlates of
organizational commitment. These hypotheses were accepted
and these correlates were not included in the regression
equation.
Hypothesis 17 - The negative beta coefficient for the
variable "opportunity” indicated that an increase in per¬
ceived opportunity should result in a decrease in organiza¬
tional commitment. Therefore, this hypothesis was rejected.
This variable was included in the regression equation.
Analytical Analysis
The Data-Gathering Model
One of the objectives of the research involved in this
thesis effort (Objective 3} was to obtain and evaluate
comparative statistics on AFAA civilian auditors and to
compare these statistics to auditors and accountants in other
91
public and private employment. Contained within the survey
instrument were the measures of satisfaction developed in
1961 by Porter (16) which were based largely upon Maslow's
theory (12) of a hierarchy of needs. A comparison of
Porter's need hierarchy to that of Maslow's is presented here
from lower order to higher order needs.
MASLOW NEEDS
PORTER NEEDS
1.
Physiological
1.
Security
2.
Safety
2.
Social
3.
Social
3.
Esteem
4.
Esteem
4.
Autonomy
5.
Self-Actuali2ation
5.
Self-Actualization
Porter developed his questionnaire to explore
managerial perceptions in regard to the physiological
characteristics of their job. Porter modified Maslow's
need hierarchy by eliminating the physiological (food,
clothing, shelter, etc.) and differentiating between esteem
and self-actualization needs by adding the rat?gcrj Autonomy
Needs.
A total of 12 questions were used to develop the
amount of perceived need deficiency score. For each question
there were two responses required. For example, to measure
the security need, the question was asked:
The feeling of security in my position:
63. Bow much is there now?
64. How much should there be?
Each response was measured on a 7-point Likert scale
ranging from (1) None, to (7) a very great amount. In order
to calculate the perceived need deficiency scores, the
response to "how much is there now" was subtracted from "how
much should there be” . The possible score results had a
range from -6 to +6. The larger the positive score, the
greater the perceived need deficiency. The need satisfaction
items and the questionnaire elements (parenthesis) that they
were comprises: of v-are :
1. Se-.\ £ \ty need:
a. The feeling of security in my position
(63-64);
2. Social needs:
a. The opportunity, in my position, to give
assistance to other people: (71-72) ;
b. The opportunity to develop close friend¬
ships in my position: (75-76) .
3. Esteem needs:
a. The feeling of self-esteem a person gets
from being in my position: (53-54);
b. The prestige of my position within the
Air Force Audit Agency (that is, the regard received from
others in the Agency) : (59-60) ;
c. The prestige of my position outside the
Air Force Audit Agency (that is, the regard received from
others not in the Agency) : (67-68) .
93
4 . Autonomy needs :
a. The opportunity for independent thought
and action in my position: (61-62);
b. The authority connected with my position:
(55-56) ;
c. The opportunity, in my position, for
participating in the setting of goals: (73-74).
5. Self-Actualization needs:
a. The opportunity for personal growth and
development in my position: (57-58) ;
b. The feeling of self-fulfillment a person
gets from being in my position (that is, the feeling of being
able to use one's own unique capabilities, realizing one's
potentialities) : (65-66) ;
c. The feeling of worthwhile accomplishment
in my position: (69-70).
Comparative perceived need deficiency scores were
obtained from studies done by Smith and Uecker (21:48-53),
and Amernic, Aranya and Pollock (1:38-42) of job satisfaction
levels for accountants, auditors and managers. Table 29
provides a schedule of the comparative need deficiency scores
by job framework. Appendix C lists separately the compara¬
tive data by Job Title for each job. Appendix C also contains
cross-tabulations of need deficiency scores by various demo¬
graphic elements (sex, age, ethnic origin, grade (GS) , and
functional job title) . In addition, the frequency of
94
SCHEOULE OF NEED DEFICIENCY SCORES
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- *
TABLE 30
COMPARATIVE MEASURES OF JOB SATISFACTION
BY INDIVIDUAL QUESTION
MEASURES
SCORES
AFAA
CIVILIAN
AUDITORS
CHARTERED ACCOUNTANTS
EMPLOYED BY GOVERNMENT
OR PUBLIC INSTITUTIONS
1. Security Needs
a. Feeling of
Security
1.053
-.021
2.
Social Needs
a.
Opportunity
to give
assistance
1.326
0.500
b.
Opportunity
to develop
close
friendships
0.667
0.451
3.
Esteem Needs
a.
Feeling of
self-esteem
1.806
0.879
b.
Prestige
within AFAA
1.519
0.800
c.
Prestige
outside AFAA
1.632
0.745
4.
Autonomy Needs
a.
Opportunity
for
independent
thought and
action
0.993
0.841
b.
Authority
connected
with position
1.569
0.847
c.
Opportunity
for
participating
in setting
of goals
1.660
0.862
5.
Self-
-Actualization
Needs
a.
Opportunity
for personal
growth and
development
1.350
1.248
96
(TABLE 30 CONTINUED)
b. Feeling o£
Self-
Fulfillment 1.771 1.083
c. Feeling of
worthwhile
Accomplishment 2.065 1.139
TABLE 31
SELECTED NEED DEFICIENCY SCORES
SCORES
CATEGORY
AFAA
AUDITORS
INTERNAL
AUDITORS
CA's IN
GOVT.
COMPOSITE
AVERAGE
Self -
Actualization
1.741
1.294
1.157
0.983
Autonomy
1.394
1.149
0.850
0.728
Esteem
1.644
1.142
0.808
0.648
Social
1.159
0.640
0.476
0.402
Security
1.053
0.495
-.021
0.434
AVERAGE
2*211
2*SSi
2*222
NOTE: The greater
satisfaction.
the score.
the less the perceived need
97
responses to each need satisfaction item and its elements
is provided in Table 30.
Implications of Analysis
As may be observed in Table 29, the need deficiency
scores of AFAA civilian auditors exceed the need deficiency
scores of all the comparative respondents in all the elements.
A comparison of the scores of AFAA civilian auditors, internal
auditors, chartered accountants employed by governmental or
public institutions (Table 31) , and the composite average of
comparative responses are provided in Table 29.
Noticeable in Tables 29 and 31 is an anomoly from a
general trend in the directional magnitude of the scores.
Generally, the level of satisfaction decreases as one moves
up the need hierarchy. In the case of AFAA civilian auditors,
the need category "esteem" has a higher level of esteem need
deficiency than their professional counterparts relative to
the higher level needs. Further support for this contention
is provided by observing that the largest distance between
need categories is between social needs and esteem needs for
AFAA civilian auditors and internal auditors (Table 31) . In
comparing the differences contained in the comparative
tables of Appendix C (Tables 42-52) it becomes apparent that
the largest difference is contained within the esteem need
category.
98
A further disparity in the comparative data is
contained in the security need scores. Not only do the
AFAA civilian auditors reflect the highest need deficiency
in this category, their score is approximately 2.5 times
the average security need score. The largest difference
exists between AFAA civilian auditors and chartered
accountants employed by government or other public agen¬
cies (Table 31) . Considering that both classes are
protected in their positions by civil service provisions,
the difference between the scores assumes major proportions.
The difference between AFAA civilian auditor security need
responses and those of the compared job frameworks ranges
from 0.229 to 1.074. The cross tabulations contained in
Appendix C provide a comparison of security ne*<f respo^es
by age, sex, ethnic origin, grade, and functional job title.
The results of these comparisons can only be viewed
as tentative. Differences in the demographic characteristics
of the groups as well as chronological differences in data
collection may contribute significantly to the differences
found in the comparisons.
99
CHAPTER V
DISCUSSION, CONCLUSIONS AND RECOMMENDATIONS
Discussion *
The literature has identified job satisfaction and its
relationship to job turnover as a pervasive multi-dimensional
concept. In investigating the nature of this concept, many
dynamics have been hypothesized. The dynamics of the
environment and the individual's perception of these dynamics
were observed from prior research to be a foundation upon
which an investigation into the conceptualization of job
satisfaction and civil! in auditor turnover within the Air
Force Audit Agency could be conducted.
The objectives of this study were: (1) to identify the
significant factors contributing to the turnover of civilian
auditors within the Air Force Audit Agency; (2) to develop a
model quantifying the relationships between employee
attitudes, opinions and perceptions about their job and
turnover; and (3) evaluate managerial controls over the
identified significant factors of turnover. The Air Force
Audit Agency is a unique entity within the United States Air
Force. However, the role of the civilian auditor is not
unique in regard to the internal auditing profession. The
purposes are therefore desirable not only because of the
potential benefit accruing to AFAA management but to the
profession as a whole.
100
The job satisfaction survey was systematically
developed in fulfilling the purposes of this study. Chapter
IV described in detail the processes of factor analysis,
reliability testing and multiple regression analysis utilized
in developing the synthesized model of Chapter IV from the
conceptual model developed in Chapter II.
The model structure depicted in Figure 7 categorizes
the determinants of job satisfaction, correlates of turnover,
and intervening variable identified as significant factors of
turnover. Following, in the conclusions section, each
significant factor will be commented upon and any specific
recommendations drawn. Within the Recommendations section,
global recommendations will be made for the study taken as a
whole .
Conclusions
Determinants of Job Satisfaction
The significant determinants of job satisfaction as
identified through the research methodology were, in order of
significance:
Psychological Needs
Promotion
Supervisory Style
Skill-Task Variety
101
Peer Group Integration
Adversary Position
Work Environment
These determinants equate to a numeric evaluation of
job satisfaction for civilian auditors employed by the Air
Force Audit Agency. As the numeric valuation of job
satisfaction increases, the individual's propensity to remain
with the organization will increase subject to the effects of
other variables.
Psychological needs. This, the most significant factor, is
comprised of the security, social, esteem, autonomy, and
self-actualization needs. The analytical analysis discussion
contained in Chapter IV provides a comprehensive evaluation
of the levels of psychological need for civilian auditors in
the AFAA.
As
the perceived level
of psychological
need
satisfaction
i increases, the
level of
job satisfaction
will
increase .
In
relation to
other auditor, accountant,
and
managerial
job
frameworks,
the AFAA
civilian auditor
has
higher deficiency levels in the psychological need categories
(Table 29) . An incremental change in the psychological need
factor would result in the largest impact upon career intent.
102
Promotion. This factor consists of an individual's
perceptions in regard to the opportunity to be aware of
promotion opportunities and to be considered for promotion
based on ability in equitable competition. As the perceived
level of promotional opportunities increases, the level of
job satisfaction will increase. A recent increase in the
civilian auditor journeyman grade from GS-11 to GS-12 will
provide increased promotion opportunities for individuals up
to the grade of GS-12.
Supervisory Style. This factor relates to the ability of
supervisors to make decisions, motivate subordinates, and
provide effective leadership. Contained within this criteria
is the supervisor’s ability to establish good work
procedures, help subordinates improve their performance,
provide effective feedback, encourage ideas from
subordinates, and represent the work group to outside
entities. If the perceived level of this factor increases
the level of job satisfaction will tend to increase.
Skill Task Variety. Skill-Task Variety as a factor provides
for the individual's perceptions of opportunities to make use
of their skills and abilities in the performance of their
jobs. In addition, it relates to the degree of latitude
available to the auditor in establishing work schedules and
procedures necessary to complete a job or task. An increase
103
in the factor Skill-Task Variety tends to precipitate an
increase in the individual’s perception of job satisfaction.
Peer Group Integration. This factor consists of an
individual's perception and attitudes in regard to personal
interaction within the work group in the performance of the
job. It relates to the quality and quantity of the work
groups output and how effective the work group performs as a
team. An increase in the individual's perception of this
factor tends to result in an increase in the individual's
level of job satisfaction.
Adversary Position. An adversary relationship can exist
between the auditor and management, subordinate and
supervisor, and the individual and his peers. This factor
may consist of any or all of these positions. The most
obvious, and potentially most significant, is the traditional
auditor/management relationship that is the natural result of
management's perception of the auditor's role in the
organization. The subordinate supervisor adversary position
may result from the supervisor's resonsibility to critically
review the work of the professional auditor. Any decrease in
the perception of an adversary position will tend to result
in an increase in job satisfaction.
104
Work environment. Work environment consists of the tangible
elements of the job. Individuals will perceive varying
levels of satisfaction with such things as the adequacy of
the work space provided, the adequacy of tools and materials
at their disposal, and the ability to exert influence on
their work schedule. If there is a perceived increase in
this factor, the result will be an increase in individual job
satisfaction.
Intervening Variable-Opportunity
The opportunity for employment outside the
organization intervenes between job satisfaction and
turnover. Individuals perceive levels of opportunity,
depending on the demand for their skills and the economic
situation at the time. Management has little or no control
over this variable, since a relatively satisfied individual
may withdraw from the organization based strictly on
perceived opportunity. There is an inverse relationship
between perceived opportunity and turnover. That is,
individuals who perceive little opportunity for outside
employment will probably express a high level of intent to
remain with the organization even though they may display
some characteristics of job dissatisfaction.
105
Correlate Variables
The signficiant correlates of turnover identified
through the research methodology were chronological age and
tenure with the organization. The correlates do not
indicate causation. Rather, they are indicators to which
turnover can be related. Combined with the determinant
variables and the intervening variable previously described,
numerical values of the correlates can be used in the
regression equation developed in Chapter IV to evaluate the
propensity for selected individuals to remain with the
organization.
Age . Chronological age demonstrated a positive relationship
to career intent, so as age increases the level of express
career intent should also increase.
Tenure. Tenure with the organization demonstrated a negative
relationship with career intent. This is contradictory to
the results of previous studies and seemingly in conflict
with the positive relationship demonstrated by age. This
study offers no empirically based explanations for this
aberration. However, a possible explanation could be that
mobility among government audit agencies encourages auditors
with high tenure to seek other jobs. This, combined with the
hiring of many retired military auditors, could explain
106
the contradiction between age and tenure. From the data
analysis, however, it appears that, as tenure increases, the
likelihood that an auditor will remain with the AFAA
decreases. The result of this situation could be a
relatively mature work force with low experience levels and
little inclination to remain on the job.
Recommendations
Model Validation
Future research should be undertaken to validate the
synthesized model presented in this study. This could
consist of a study of auditors who had voluntarily left the
AFAA. A questionnaire similar to the one used in this study
could be administered and results checked against the model
to determine if the model accurately describes the principle
reasons for job dissatisfaction and ultimately withdrawal
from the organization. Such a study should serve to
reinforce the conclusions of this research and provide AFAA
management with confirmation of the key areas to be
approached for improved job satisfacton among current
employees.
107
Tenure
The conclusion in this study that, as tenure
increases, organizational commitment decreases, is counter to
existing research. Further, because such a conclusion was
unexpected, no steps were built into this study to determine
the reasons for this anomoly. Therefore, research into this
area should be performed. Such research should determine the
cause of decreased organizational commitment with increased
tenure and, if possible, provide linkage to the model
developed in this study to determine overall impact on the
model if tenure was to become a positive relationship with
organizational commitment.
Questionnaire
Reliability test of the questionnaire factor scales
during the data analysis phase of this study indicated that
some factor scales did not achieve acceptable internal
consistency within the variables derived by factor analysis.
These were: (1) Skill Task Variety, Questions 14, 19, and
30; (2) Opportunity, Questions 22 and 38; (3) Job Stability,
Questions 75-76, 63-64, and 23; (4) Work Environment,
Questions 20, 27, and 79-80; and (5) Adversary Position,
Questions 33, 77-78, and 26. There can be many reasons for
low reliability, some of which may not be controllable by
researchers. For example, there is no way to control for
differences in experience and perceptions in the responses of
people to the same question. However, if this questionnaire
was to be used in the future, we would recommend that
researchers review the areas previously mentioned and, if
possible, eliminate any ambiguity that might exist in
questions and, if necessary, add questions to more accurately
measure variables that displayed low reliability.
Adversary Role Understanding
The questionnaire provided for the measurement of the
perceived level of adversary role. As measured, the amount
perceived to exist was fairly large (mean 5.076) while the
perceived amount that there should be was very small (mean
2.451). Considering the position and relationship to USAF
management of the AFAA civilian auditor, these perceptions
have the potential to be dysfunctional in regard to job
satisfaction and possibly productivity. It is, therefore,
suggested that further study be conducted in regard to the
adversary role of the AFAA auditor and USAF management. We
do not suggest that the adversary position be eliminated nor
strengthened. Rather, that it be studied to provide a
greater unaerstanding of its causes and impacts and that
methods and procedures be developed to reduce its effects.
Further educational efforts should be undertaken to
109
ensure that AFAA auditors have a realistic understanding of
their environment so that conflict, while not totally
avoidable, can be anticipated, understood and prepared for.
Capacity to Accept Change
The motivating potential score (MPS) computed in
Appendix D provides an index of the capacity of an
organization to respond favorably to job enrichment
activities. The MPS of 108 for the Air Force Audit Agency
suggests a slightly below average capacity to respond to
changes in the job structure. Further, it suggests that
changes should be approached cautiously, as opposed to
dramatically, and that a strong informational campaign should
accompany any changes in the job framework.
Potential Field Application
In fulfilling the objectives of this research effort,
a model of the relationship between job satisfaction and
other variables has been constructed. A potential use for
this model would be to apply it at local Air Force Audit
Agency offices as a means of identifying areas of low job
satisfaction. Having the specific areas ?f dissatisf action
identified that are significant to job turnover would enable
the Air Force Audit Agency managers to concentrate their job
110
enhancements efforts at the dissatisfying areas most likely
to cause a voluntary withdrawal.
APPENDICES
112
APPENDIX A
MISSION AND ORGANIZATIONAL STRUCTURE
OF THE AIR FORCE AUDIT AGENCY
113
t
MISSION AND ORGANIZATIONAL STRUCTURE
OF THE AIR FORCE AUDIT AGENCY
Mission
The mission of the Air Force Audit Agency (AFAA) is
to provide an independent, objective, and constructive review
and appraisal of the economy, effectiveness, and efficiency
with which managerial responsibilities are carried out at all
levels of Air Force management (Figure 8) .
The Auditor General
The Auditor General, the Deputy Auditor General, and
the staff directorates are located at Norton AFB , CA. The
Assistant Auditor General, located at Washington DC, is the
Auditor General's representative at the Pentagon (Table 32).
Information contained in the personnel
recapitulations is of 30 June 1980. The use of parentheses
to mark off a personnel category represents staff auditor
(operational) personnel assigned administrative duties. The
AFAA is a composite of civilian/military positions (Table37),
the ratio of civilian to military is approximately 75/25
(Table 38) , and the General Schedule (GS) grades range from
GS-3 to GS-18 (Senior Executive Service [SES)), (Tables 39 -
41) . Data on military personnel was compiled to present the
organization's entire composition.
114
Functional Directorates
There are two line directorates organized according
to functions for which they have audit responsibility.
Activities of the directorates are oriented toward areas
which represent the bulk of the Air Force investment in
dollars and other resources.
Directorate of Service-Wide Systems
Located at Andrews AFB MD, the Directorate of
Service-Wide Systems is responsible for managing centrally
directed, integrated, multi-site audits of Air Force-wide
systems ana programs. This directorate also supervises the
AFAA offices located at the Air Force Accounting and Finance
Center, Randolph AFB, TX; and the Data Systems Design Center,
Gunter AFS , AL (Table 33).
Directorate of Acquisition and Logistics Systems
Headquartered at Wr ight-Patter son AFB OH, the
Directorate of Acquisition and Logistics Systems is
responsible for all integrated audits of the operations of
the Air Force Systems Command and the Air Force Logistics
Command. Audit subjects include management of weapon and
support systems acquisition/operation; research; development;
test facilities; and central procurement functions. Auditors
assigned to this Directorate are in residence at the three
System Command Buying Divisions (Aeronautical Systems
115
Division, Electronic Systems Division, and the Ballistic
Missile Organization) ; the five Logistics Command Air
Logistics Centers (Hill, Kelly, McClellan, Robins, and Tinker
AFBs) ; and other selected installations (Andrews, Edwards,
Elgin, Kirtland, and Wr ight-Patter son) (Table 34).
The Regions
The AFAA has 63 audit offices located on major Air
Force installations. These resident offices are responsive
to audit needs of the managers on the installations where
they are located. They are organizationally independent and
report directly to the Auditor General through geographical
region headquarters. AFAA region headquarters are positioned
to provide technical supervision, guidance, and support to
resident audit offices within defined geographical areas.
Eastern Region
Easter region headquarters is located at Langley AFB ,
VA. This region includes audit offices in Europe as well as
the Eastern United states-- for a total of 31 resident audit
offices (Table 35) .
Western Region
Western region headquarters is located at Norton AFB,
CA. This region encompasses audit offices at Air Force
installations throughout the Pacific and Far East, as well as
116
the Western United States — for a total of 32 audit offices
(Table 36) .
117
AFAA ORGANIZATION CHART
TABLE 32
AUDITOR GENERAL AND STAFF DIRECTORATES PERSONNEL BY POSITION
POSITION
AUTH ASSIGNED
CIVILIAN
SUPERVISORY
OPERATIONAL
ADMINISTRATIVE
TOTAL
8
8
0 (23)
0 (22)
54
50
62
58
MILITARY
OFFICER
SUPERVISORY 8 8
OPERATIONAL 0 (13) 0 (11)
ADMINISTRATIVE 16 12
ENLISTED
SUPERVISORY 6 6
OPERATIONAL 9 0
ADMINISTRATIVE 11 _14
TOTAL 41 40
GRAND TOTAL 103 98
119
TABLE 33
DIRECTORATE OF SERVICE-WIDE SYSTEMS PERSONNEL BY POSITION
POSITION AUTH ASSIGNED
CIVILIAN
SUPERVISORY 8 8
OPERATIONAL 56 (56) 42 (3)
ADMINISTRATIVE _18 14
TOTAL 82 64
MILITARY
OFFICER
SUPERVISORY 8 8
OPERATIONAL 13 (1) 12 (1)
ADMINISTRATIVE 1 1
ENLISTED
SUPERVISORY 0 0
OPERATIONAL 2 1
ADMINISTRATIVE _3 _2
TOTAL _27 24
GRAND TOTAL 109 88
120
TABLE 34
DIRECTORATE OF ACQUISITIONS AND LOGISTICS SYSTEMS
PERSONNEL BY POSITION
POSITION
AUTH
ASSIGNED
Civilian
Supervisory
30
26
Operational
187
161 (8
Administrative
43
35
TOTAL
260
222
Military
Officer
Supervisory
20
19
Operational
41 (5)
36 (3)
Administrative
5
3
Enlisted
Supervisory
1
1
Operational
1
2
Administrative
2
2
'
-
TOTAL
70
63
GRAND TOTAL
330
285
—
—
121
EASTERN REGION PEF
POSITION
Civilian
Supervisory
Operational
Administrative
TOTAL
Military
Officer
Supervisory
Operational
Administrative
Enlisted
Supervisory
Operational
Administrative
TOTAL
GRAND TOTAL
122
BY POSITION
AUTH ASSIGNED
29 28
131 (5) 112 (4)
43 37
203 177
11 12
39 39 (5)
4 5
268
249
TABLE 36
WESTERN REGION PERSONNEL BY POSITION
POSITION
AUTH
ASSIGNED
Civilian
Supervisory
21
19
Operational
115 (6)
101 (6
Administrative
41
39
Military
Officer
Supervisory
16
15
Operational
41 (3)
39 (4
Administrative
3
4
Enlisted
Supervisory
0
0
Operational
5
9
Administrative
_ 3
_ 3
TOTAL
68
70
GRAND TOTAL
245
229
_
123
TABLE 37
RECAPITULATION OF AFAA
PERSONNEL BY
POSITION
POSITION
AUTH
ASSIGNED
Civilian
Supervisory
96
89
Operational
489
(50)
416
(43
Administrative
199
175
TOTAL
784
680
Military
Officer
Supervisory
63
62
Operational
134
(26)
126
(24
Administrative
29
25
TOTAL
226
213
Enlisted
Supervisory
7
7
Operational
15
24
Administrative
23
25
TOTAL
45
56
271
269
AGENCY TOTAL
1,055
9*9
124
TABLE 38
COMPARISON OF CIVILIAN/MILITARY POSITIONS AND FILL RATES
SUPERVISORY
AUTH
ASSIGNED
Civilian
96
60%
89
59%
Officer
63
40%
62
41%
TOTAL
-
159
100%
151
100%
Fill Rate
Civilian
89/96 =*
92.7%
Officer
62/63 *
98.5%
Average
151/ 159 =
95.0%
OPERATIONAL
Civilian
489
79%
416
77%
Officer
134
21%
126
23%
TOTAL
623
100%
542
100%
Fill Rate
Civilian
416/489 =
85.1%
Officer
126/134 =
94.1%
Average
542/ 623 =
87.0%
125
TABLE 38
(CONTINUED)
AUTH
50 66%
26 34%
76 100%
Fill Rate
Civilian
43/50 «
86%
Officer
24/ 26
92%
Average
67/76
88%
ADMINISTRATIVE
Civilian
Officer
TOTAL
ASSIGNED
43 64%
24 36%
67 100%
127
129
APPENDIX B
JOB SATISFACTION SURVEY QUESTIONNAIRE
DEPARTMENT OF THE AIR FORCE
AIR FORCE INSTITUTE OF TECHNOLOGY [ATCl
WRIGHT- PATTER SON AIR FORCE BASE. OH 46433
23 April 1981
.^nwAFIT/LS (LSSR S - 81) Messrs. Hanby and Zimmerman AV 785-4437
sisjecT Job Satisfaction Questionnaire
toAFAA Civilian Auditors
1. The attached questionnaire was prepared by a research team
at the Air Force Institute of Technology, Wright-Patterson AFB,
Ohio. The purpose of the questionnaire is to acquire data in
order to evaluate the relationship between the turnover of
civilian auditors employed by the Air Force Audit Agency and
the elements of perceived job satisfaction.
2. You are requested to provide a response for each question.
Headquarters USAF survey control number 81-47 has been assigned
to this questionnaire. Your participation in this research is
voluntary.
3. In accordance with Public Law expounded in the Privacy Act
(see attachment) and the Auditor General's letter on confiden¬
tiality of responses (see attachment) your responses to the
questions will be held strictly confidential. Your cooperation
in providing this data will be appreciated and will be very
beneficial in determining the causal factors of civilian auditor
turnover within the Air Force Audit Agency.
4. Your responses shouid reflect your opinions, attitudes, and
perceptions .
S. Please seal the completed questionnaire in the accompanying
envelope and return mail it within 1 week after receipt.
BRUCE K. ZIMMERMAN
AFIT Graduate Student
3 Atch
1. Privacy Statement
2. Ltr , 4 Feb 81
3. Questionnaire
AID FORCE— A GREAT WAY OF LIFE
131
PRIVACY STATEMENT
In accordance with paragraph 30, AFR 12- 3S, the following
information is provided as required by the Privacy Act of
1974:
a. Authority:
Cl) 5 U.S.C. 301, Departmental Regulations , and/or
(2) 10 U.S.C. 8012, Secretary of the Ait Force,
Powers, Duties, Delegation by Compensation; and/or
(3) EO 9397, 22 Nov 43, Numbering System for
Federal Accounts Relating to Individual Persons; and/or
(4) DOD Instruction 1100.13, 17 Apr 68, Surveys
of Department of Defense Personnel; and/or "
(5) AFR 30-23. 22 Sep 76, Air Force Personnel
Survey Program.
b. Principal purpose. The survey is being conducted
to collect information to be used in research aimed at
illuminating and providing inputs to the solution of problems
of interest to the Air Force and/or DOD.
c. Routine uses. The survey data will be converted to
information for use in research of management related problems.
Results of the research, based on the data provided, will be
included in written master's theses and may also be included
in published articles, reports, or texts. Distribution of the
results of the research, based on the survey data, whether in
written form or presented orally, will be unlimited.
d. Participation in this survey is entirely voluntary.
e. No adverse action of any kind may be taken against
any individual who elects not to participate in any or all
of this survey.
132
DEPARTMENT OP THE AIR FORCE
MEAOOUARTERS air force audit abencv
NORTON AIR FORCE BASE. CA 97*09
uric,0 AG 4 February 1981
subject Attitude and Opinion Survey
TO; Directorates, Regions and Area Audit Offices
1. Messrs G. E. Hanby and B. K. Zimmerman are currently
conducting research for an Air Force Institute of Technology
Master's Thesis on the subject of job satisfaction of AFAA
civilian auditors. A survey instrument (questionaire) was
developed to collect data on attitudes, opinions, and percep¬
tions of the civilian audit staff. This data will be aggre¬
gated by the researchers for use in evaluating the relation¬
ship between job satisfaction and turnover. This survey is
not an evaluation of AFAA management or audit staff personnel.
Individual responses will not be used to develop research con¬
clusions and, under no circumstances, will disaggregate data
be released by the re-- archers. Identities of respondents are
not desired and no a+ -empt will be made to reconstruct identity
from completed questionaires .
2. Although validity of the research will be greatly enhanced
if the questionaire is answered completely, participation in
the survey is completely voluntary.
J. H. STOLAROW
The Auditor General
133
INSTRUCTIONS FOR ANSWERING QUESTIONNAIRE
The attached answer sheet should be used to complete
the questionnaire. Please use a No. 2 pencil to mark your
responses. Make heavy black marks that fill the appropriate
blocks on the answer sheet.
With the exception of background questions, a seven point
scale is used. For example, using the scale below, if you
moderately agree with statement 1 then you would blacken the
box under number 6 on the answer sheet as shown in the example
below.
SCALE:
1 .
Strongly d-Liagn.it
5.
Slightly agn.it
2.
Hodiaatily d-Uagn.it
6.
Uodinatily agn.it
3.
Slightly dUagn.it
7.
Stn.on.gly agn.it
4.
Hilthin. agn.it on. dUagn.it
ITEM STATEMENT:
1. The information your work group receives from
other work groups is helpful.
ANSWER RESPONSE:
1 2 3 4 S 6 7
[] I] [] [] □ ■ I]
It is important that you answer the questionnaire as
accurately and completely as possible.
PLEASE: Do NOT fold or staple the answer sheet.
Return the entire questionnaire package along
with the answer sheet.
Do NOT fill in the name or identification
sections on the answer sheet.
Seal the completed answer sheet and other
questionnaire materials in the accompanying
envelope and mail within 1 week after receipt.
RESPONSES CONTAINED ON THE ANSWER SHEET WILL BE CONFIDENTIAL.
PLEASE DO NOT PROVIDE YOUR NAME, SOCIAL SECURITY ACCOlINTNUMBER,
OR ANY OTHEIT'IDENTIFYING INFORMATION.
USAF SCN 81-47
JOB SATISFACTION QUESTIONNAIRE
What is
your
age, in
1.
20
- 24.
2.
25
- 29.
3.
30
- 34.
4.
35
- 39.
S.
40
- 49.
6.
50
- 59.
7.
60
or over.
2. Total months in the Air Force Audit Agency is:
1.
Less
than
1 month.
2.
More
than
1 month,
less than 6
months .
3.
More
than
6 months ,
less
than
12 :
months .
4.
More
than
12 months
, less
than
18
months .
5.
More
than
18 months
, less
than
24
months .
6.
More
than
24 months
, less
than
36
months .
7.
More
than
36 months
.
3. Total months experience in your present job is:
1.
Less
than
1 month.
2.
More
than
1 month.
less than 6
months .
3.
More
than
6 months ,
less
than
12
months .
4.
More
than
12 months
, less
than
18
months
5.
More
than
18 months
, less
than
24
months
6.
More
than
24 months
, less
than
36
months
7.
More
than
36 months
.
4. Your highest education level:
1. High School.
2. Some College.
3. Associate degree.
4. Bachelors degree.
5. Some graduate work.
6. Masters degree.
7. Graduate work or degree above Masters degree.
5. Your sex is:
1. Male.
2. Female.
1
135
USAF SCN 81-47
6. Your ethnic origin is:
1. American Indian or Alaskan Native.
2. Asian or Pacific Islander.
3. Black, not of Hispanic Origin.
4. Hispanic.
5. White, not of Hispanic Origin.
6. Other.
7. How many people do you directly supervise (those you
write performance evaluations for)?
1 . None .
2. 1 to 2.
3. 3 to 5.
4. 6 to 8.
5. 9 to 12.
6. 13 to 20.
7. 21 or more.
8. What is your functional job title? (If "Other" leave blank.)
1. Auditor.
2. Staff Auditor.
3. Office Chief.
4. Branch Chief.
5. Division Chief.
6. Supervisory Auditor.
7. Audit Manager.
9. What is your General Schedule (GS) grade?
1. S.
2. 7.
3. 9.
4. 11.
5. 12.
6. 13.
7. 14 or over.
10. What is your General Schedule (GS) step?
1. 1.
2. 2.
3. 3.
4. 4.
5. S or 6.
6. 7 or 8.
7. 9 or 10.
2
136
USAF SCN 81-47
11. Does your spouse work for remuneration outside the home?
1. Yes.
2. No.
3. Not married.
INSTRUCTIONS
Below a ne itemi which ne.la.te. to yoan job. Read each itatement
caA.eiu.lly and then decide to what extent the statement ii tnu.e oi
youn job. Indicate the extent that the itatement ii tnue ion. yoan
job by c hooiing the itatement below which bat nepneienti youn. job
1 .
Not at all.
5.
To
CL
iainly Ian. ge extent.
2.
To a veny little extent.
6.
To
CL
g neat extent.
3.
4.
To a little extent.
To a modenate extent.
7.
To
a
veny gneat extent.
12. To what extent are you aware of promotion/advancement
opportunities that affect you?
13. To what extent are your job performance goals clear and
specific?
14. To what extent does your job provide a great deal of
freedom and independence in scheduling your work and
selecting your own procedures to accomplish it?
15. To what extent do you desire to perform the same
(functional area) audits repeatedly?
16. To what extent are you willing to exert considerable
effort on the part of the Air Force Audit Agency?
17. To what extent do you intend to remain with the Air Force
Audit Agency?
18. To what extent are the goals and values of the Air Force
Audit Agency compatible with your own goals and values?
19. To what extent does your job require you to do many
different things, using a variety of your talents and
skills?
20. To what extent is the work space provided adequate?
21. To what extent does your job satisfy your vocational
desires?
22. The extent of the demand for your skills in the job market
3
137
USAF 5CN 81-47
1 . Not at all. 5.
2. To a vexy little extent. 6.
3. To a little extent. 7.
4. To a moderate extent.
23. Prior to employment with the Air Force Audit Agency,
the extent to which you understood what would be
required of you in the performance of your job.
24. Your chance for promotion compared to your peer -group
in the Air Force Audit Agency.
25. The chance to be promoted on the basis of ability.
26. The extent to which your effort is greater than the
effort of your coworkers.
27. The extent to which you can vary your work schedule when
required to conduct personal business.
28. The ability of your supervisor to make decisions.
29. If you performed the same type audit (or an audit of a
functional area) frequently would you be more satisfied
with your job?
30. To what extent does your job involve doing a whole task
or unit of work?
31. To what extent is your job significant, in that it affects
others in some important way?
To a iaixly laxg t extent.
To a gxeat extent.
To a vexy 9 neat extent.
INSTRUCTIONS
The itatement i below deal with the chaxactexii tici 0 & youx job.
Fox iome jobi cextain itatement i may not be applicable. Should
thii be the caie then you ihould not ielect any o{ the xeiponiei
and leave the amwex iheet blank Jox that queition. Indicate
youx agxeement with the itatement by ielecting the amwex which
bat xepxeienti youx attitude concexning youx job.
I .
Stxongly diiagxee.
5.
Slightly agxee.
2.
Hodexately diiagxee.
6.
Nodexately agxee.
3.
4.
Slightly diiagxee.
Neithex agxee ox diiagxee.
7.
Stxongly agxee.
32.
There is a high spirit of
coworkers in my work group
teamwork that exists between
4
138
USAF SCN 81-47
1. Strongly diAagKee. 5. Slightly cigA.ee..
2. Hod.eKa.tely diAa.gn.ee. 6. HodeKately agKee.
3. Slightly diAagKee. 7. StKongly agKee.
4. UeitheK agKee ok diAagKee.
33. The final product of my effort closely resembles the
published report.
34. My supervisor sets high performance standards.
35. My supervisor is an effective manager.
36 . My supervisor encourages ideas for improving procedures .
37. I would rather be performing some other type of work.
38. The amount of pay I receive is more than I would expect
to receive outside the Air Force Audit Agency.
39. The quantity of output of your work group is very high.
40. The quality of output of your work group is very high.
41. Your organization has a very strong interest in the
welfare of its people.
42. I am very proud to work for this organization.
43. My supervisor represents the group at all times.
44. My supervisor establishes good work procedures.
45. My supervisor has made his responsibilities clear to
the group.
46. My supervisor's directions must be followed exactly.
47. My supervisor performs well under pressure.
48. My supervisor usually makes decisions without group
discussion.
49. My supervisor overemphasizes the need to accomplish
more than other groups.
50. My supervisor overcontrols my work.
51. My supervisor always helps me improve my performance.
52. My supervisor frequently gives me feedback on how well
I am doing my job.
5
139
USAF SCN 81-47
INSTRUCTIONS
On the (following pages an.e listed seven, al chanactenlstlcs on.
qualities connected with youn. position. Ton each chanactenls twc
you will be asked to pnovlde two natlngs :
a. How much o( the chan.actcn.Utlc Is thcnc now connected
with youn. position?
b. How much orf the chan.acten.ls tic do you think should be
connected with youn. position?
Indicate the amount by choosing the statement below which best
nepnesents youn. opinion.
] .
Hone .
5.
A (alnly lange amount.
2.
A veny small amount.
6.
A g neat amount.
3.
A small amount
7.
A veny gneat amount.
4.
A moderate amount.
The feeling of self-esteem a person gets from being in my position
53. How much is there now?
54. How much should there be?
The authority connected with my position:
55. How much is there now?
56. How much should there be?
The opportunity for personal growth and development in my position
57. How much is there now?
58. How much should there be?
The prestige of my position within the Air Force Audit Agency
(that is, the regard received from others in the agency):
59. How much is there now?
60. How much should there be?
The opportunity for independent thought and action in my position:
61. How much is there now?
62. How much should there be?
6
140
USAF SCN 81-47
/ .
None.
5.
A
laln.ly lange. amount
2.
A ve-tj/ mail amount.
6.
A
gtcat amount.
3.
A mail amount.
7.
A
viKy gxiat amount.
4.
A mod&A.att amount.
The feeling of security in my position:
63. How much is there now?
64. How much should there be?
The feeling of self-fulfillment a person gets from being in my
position (that is, the feeling of being able to use one's own
unique capabilities, realizing one's potentialities):
65. How much is there now?
66. How much should there be?
The prestige of my position outside the Air Force Audit Agency
(that is, the regard received from others not in the agency):
67. How much is there now?
68. How much should there be?
The feeling of worthwhile accomplishment in my position:
69. How much is there now?
70. How much should there be?
The opportunity, in my position, to give assistance to other people
71. How much is there now?
72. How much should there be?
The opportunity, in my position, for participating in the setting
of goals:
73. How much is there now?
74. How much should there be?
The opportunity to develop close friendships in my position:
75. How much is there now?
76. How much should there be?
7
141
USAF SCN 81-47
] .
None..
5.
A
^alaly laage amount
2.
A veay mall am o uni.
6.
A
g\eat amount.
3.
4.
A mall amount.
A moderate amount.
7.
A
ve>iy gneat amount.
The feeling that there is an adversary position between the
auditor and Air Force management:
77. How much is there now?
78. How much should there be?
The availability of tools and materials to support the audit
effort :
79. How much is there now?
80. How much should there be?
END OF QUESTIONNAIRE
Please seal the completed answer sheet along with all other
questionnaire materials in the accompanying envelope and mail
within 1 week after receipt.
Thank-you for your assistance.
8
142
APPENDIX C
ANALYTICAL ANALYSIS DATA
143
This appendix provides for the collection of data
used in the analytical analysis section of Chapter IV.
Tables 42 through 52 provide for individual comparisons
between civilian auditors and the reference job frameworks.
Tables 53 through 57 provide the frequency of response by
need category. Tables 58 through 82 provide cross tabulations
of response scores by the demographics, age, sex, ethnic
origin, general schedule grade, and functional job title.
144
TABLE 42
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED TO INTERNAL AUDITORS
Need
Category
SCORES
(1)
Internal
Auditors
(2)
AFAA
Civilian Auditors
(3)
Difference
[ ( 1) — (2) ]
Self-Actualization
1.294
1.741
(0.447)
Autonomy
1.149
1.394
(0.245)
Esteem
1.142
1.644
(0.502)
Social
0.640
1.159
(0.519)
Security
0.495
1.053
(0.558)
Average Score
0.944
1.398
(0.454)
The larger the need satisfaction score the lower the degree
of perceived satisfaction.
145
TABLE 43
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED TO MID-LEVEL ACCOUNTANTS - I
Need
Category
SCORES
(1)
*Big
Eight
(2)
AFAA
Civilian Auditors
(3)
Difference
. t(l)-(2)]
Self-Actualization
0.923
1.741
(0.818)
Autonomy
0.734
1.394
(0.660)
Esteem
0.452
1.644
(1.192)
Social
0.370
1.159
(0.789)
Security
0.286
1.053
(0.767)
Average Score
0.553
1.398
(0.845)
The larger Che need satisfaction score the lower the degree
of perceived satisfaction.
* Certified Public Accountants employed in mid-level accounting
positions by accounting flrmB of the big eight multinationals.
TABLE 44
NEED SATISFACTION SCORES
OF AFAA
CIVILIAN AUDITORS
COMPARED TO MID-LEVEL ACCOUNTANTS - II
SCORES
(1)
(2)
(3)
Need
*Non-Big
AFAA
Difference
Category
Eight
Civilian Auditors
I (1)”(2) ]
Self-Actualization
1.033
1.741
(0.708)
Autonomy
0.886
1.394
(0.508)
Esteem
0.722
1.644
(0.922)
Social
0.458
1.159
(0.701)
Security
0.500
1.053
(0.553)
Average Score
0.720
1.398
(0.678)
The larger the need satisfaction score the lower the degree
of perceived satisfaction.
* Certified Public Accountants employed in mid-level accounting
positions by accounting firms other than the big eight.
147
TABLE 45
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED TO MID-LEVEL MANAGERS
Need
Category
SCORES
(1)
Mid-Level
Managers
(2)
AFAA
Civilian Auditors
(3)
Difference
t (1)~(2) ]
Self-Actualization
1.010
1.741
(0.731)
Autonomy
0.840
1.394
(0.554)
Esteem
0.540
1.644
(1.104)
Social
0.320
1.159
(0.839)
Security
0.280
1.053
(0.773)
Average Score
0.598
1.398
(0.800)
The larger the need satisfaction score the lower the degree
of perceived satisfaction.
148
I
TABLE 46
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED
TO PARTNER IN
CHARTERED ACCOUNTANT
FIRM OR SOLE
PRACTIONER
SCORES
(1)
(2)
(3)
Need
CA
AFAA
Difference
Category
Partner
Civilian Auditor
■im mil
Self-Actualization
0.649
1.741
(1.092)
Autonomy
0.240
1.394
(1.154)
Esteem
0.390
1.644
(1.254)
Social
0.275
1.053
(0.646)
Average Score
0.392
1.398
(1.006)
The larger the
need satisfaction score the lower
the degree
of perceived satisfaction.
149
TABLE 47
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED TO EMPLOYEES IN CHARTERED
ACCOUNTANT FIRMS
Need
Category
SCORES
(1)
CA Firm
Employee
(2)
AFAA
Civilian Auditor
(3)
Difference
t (D — (2) ]
Self-Actualization
1.239
1.741
(0.502)
Autonomy
0.833
1.394
(0.561)
Esteem
0.742
1.644
(0.902)
Social
0.535
1.159
(0.642)
Security
0.597
1.053
(0.456)
Average Score
0.789
1.398
(0.609)
The larger Che need satisfaction score the lower the degree
of perceived satisfaction.
150
TABLE 48
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED TO CHARTERED ACCOUNTANTS EMPLOYED BY
GOVERNMENT OR OTHER PUBLIC INSTITUTIONS
Need
CateKorv
SCORES
(1)
CAs in
Government
(2)
AFAA
Civilian Auditor
(3)
Difference
[ (1) — (2) ]
Self-Actualization
1.157
1.741
(0.584)
Autonomy
0.850
1.394
(0.544)
Esteem
0.808
1.644
(0.836)
Social
0.476
1.159
(0.683)
Security
* (0.021)
1.053
(1.074)
Average Score
0.654
1.398
(0.744)
The larger the need satisfaction score the lower the degree
of perceived satisfaction.
* Represents a slightly negative average score.
151
TABLE 49
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED
TO CHARTERED
ACCOUNTANTS EMPLOYED
IN MANUFACTURING
SCORES
(1)
(2)
(3)
Need
CAs in
AFAA
Difference
Category
Industry
Civilian Auditor
[ Cl) — (2) ]
Self-Actualization
1.030
1.741
(0.711)
Autonomy
0.697
1.394
(0.697)
Esteem
0.645
1.644
(0.999)
Social
0.247
1.159
(0.912)
Security
0.553
1.053
(0.500
Average Score
0.634
1.398
(0.764)
The larger Che need satisfaction score the lower the degree
of perceived satisfaction.
152
TABLE 50
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED TO CHARTERED ACCOUNTANTS EMPLOYED
IN FINANCIAL INSTITUTIONS
Need
Category
SCORES
(1)
CAs in
Finance
(2)
AFAA
Civilian Auditor
(3)
Difference
t (l)-(2) 1
Self-Actualization
0.787
1.741
(0.954)
Autonom}'
0.766
1.394
(0.628)
Esteem
0.652
1.644
(0.992)
Social
0.384
1.159
(0.775)
Security
0.362
1.053
(0.691)
Average Score
0.590
1.398
(0.808)
The larger the need satisfaction score the lower the degree
of perceived satisfaction.
153
TABLE 51
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED TO CHARTERED ACCOUNTANTS EMPLOYED
IN RETAIL INSTITUTIONS
SCORES
(1) (2) (3)
Need
Category
CAs in
Retailing
AFAA
Civilian Auditor
Difference
[ (l)-(2) ]
Self-Actualization
0.996
1.741
(0.745)
Autonomy
0.676
1.394
(0.718)
Esteem
0.572
1.644
(1.072)
Social
0.455
1.159
(0.704)
Security
0.491
1.053
(0.562)
Average Score
0.638
1.398
(0.760)
The larger the need satisfaction score the lower the degree
of perceived satisfaction.
154
TABLE 52
NEED SATISFACTION SCORES OF AFAA CIVILIAN AUDITORS
COMPARED TO CHARTERED ACCOUNTANTS EMPLOYED
BY OTHER INSTITUTIONS
Need
Category
SCORES
(1)
CAs in
Other
(2)
AFAA
Civilian Auditor
(3)
Difference
[ (1)- (2) ]
Self-Actualization
0.700
1.741
(1.041)
Autonomy
0.338
1.394
(1.056)
Esteem
0.459
1.644
(1.185)
Social
0.267
1.159
(0.892)
Security
0.824
1.053
(0.229)
Average Score
0.518
1.398
(0.881)
The larger the need satisfaction score the lower the degree
of perceived satisfaction.
155
TABLE 53
FREQUENCY OF SECURITY NEED SATISFACTION SCORES
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
U>
CUMULATIVE
FREQUENCY
(%)
-6
1
.2
.2
-4
1
.2
.5
-3
3
.7
1.2
-2
10
2.3
3.5
-1
5
1.2
4.6
0
204
47.2
51.9
1
67
15.5
67.4
2
59
13.7
81.0
3
43
10.0
91.0
4
19
4.4
95.4
5
11
2.5
97.9
6
9
2.1
100.0
TOTAL
432
100.0
ummmm
Score equates to the arithmetically calculated need
deficiency score. The greater the numeric value,
the less the perceived need satisfaction.
156
TABLE 54
FREQUENCY OF SOCIAL NEED SATISFACTION SCORES
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
(%)
CUMULATIVE
FREQUENCY
(%) .
-5
1
.2
.2
-2
2
.5
.7
-1
6
1.4
2.1
0
119
27.5
29.6
1
147
34.0
63.7
2
109
25.2
88.9
3
40
9.3
98.1
4
5
1.2
99.3
5
3
.7
100.0
TOTAL
432
100.0
Score equates to the arithmetically calculated ueed
deficiency score. The greater the numeric value,
the less the perceived need satisfaction.
157
TABLE 55
FREQUENCY OF ESTEEM NEED SATISFACTION SCORES
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
. (*)
CUMULATIVE
FREQUENCY
(X)
-2
1
.2
.2
-1
1
.2
.5
0
79
18.3
18.8
1
132
30.6
49.3
2
117
27.1
76.4
3
68
15.7
92.1
4
27
6.3
98.4
5
7
1.6
100.0
TOTAL
A32
100.0
mmmmmmm
Score equates to the arithmetically calculated need
deficiency score. The greater the numeric value,
the less the perceived need satisfaction.
158
TABLE 56
FREQUENCY OF AUTONOMY NEED SATISFACTION SCORES
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
<*>
CUMULATIVE
FREQUENCY
<*)
-1
A
.9
.9
0
10A
2A.1
25.0
1
1A8
3A.3
59.3
2
97
22.5
81.7
3
55
12.7
9A.A
A
21
A. 9
99.3
5
3
.7
100.0
TOTAL
A32
100.0
Score equates to the arithmetically calculated need
deficiency score. The greater the numeric value,
the less the perceived need satisfaction.
159
TABLE 57
FREQUENCY OF SELF-ACTUALIZATION NEED SATISFACTION SCORES
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
<Z>
CUMULATIVE
FREQUENCY
<%)
-1
1
.2
.2
0
79
18.3
18.5
1
127
29.4
47.9
2
113
26.2
74.1
3
66
15.3
89.4
4
29
6.7
96.1
5
16
3.7
99.8
6
1
.2
100.0
TOTAL 432 100.0
Score equates to the arithmetically calculated need
deficiency score. The greater the numeric value,
the less the perceived need satisfaction.
160
CROSS TABULATION OF SECURITY NEED RESPONSES BY RESPONDENT'S AGE
161
TOTAL 1 0 1 3 10 5 203 67 59 43 19 11 9 431
(%) (0.2) (0.2) (0.7) (2.3) (1.2) (47.1) (15. 5) (13.7) (10.0) (4.4) (2.6) (2.1) (100.0)
TABLE 60
CROSS TABULATION OF SECURITY NEED RESPONSES BY RESPONDENT'S ETHNIC ORIGIN
163
CROSS TABULATION OF SECURITY NEED RESPONSES BY RESPONDENT'S FUNCTIONAL JOB TITLE
}
165
1 0 1 3 10 5 204 67 59 43 19 11 9 432
(0.2) (0.2) (0.7) (2.3) (1.2)(47.2)(15.5)(13.7)(10.0) (4.4) (2.5) (2.1) (100.0)
TABLE 65
TABLE 66
CROSS TABULATION OP SOCIAL NEED RESPONSES BY RESPONDENT'S GS GRADE
169
(0.5) (1.4) (27.5) (34.0) (25.2) (9.3) (1.2) (0.7) (100.0)
TABLE 67
170
COLUW
TOTAL 0 1 0 0 2 6 119 147 109 40 5 3 0 432
(%) (0.2) (0.5) (1.4) (27. 5) (34. 0X25.2) (9.3) (1.2) (0.7) (100.0)
TABLE 68
CROSS TABULATION OF ESTEEM NEED RESPONSES BY RESPONDENT'S AGE
8.1)(S0.6)(27.1)(15.8) (6.3) (1.6) (100.0)
CROSS TABULATION OF ESTEEM NEED RESPONSES BY RESPONDENT'S SEX
172
TABLE 70
CROSS TABULATION OF ESTEEM NEED RESPONSES BY RESPONDENT'S ETHNIC ORIGIN
CROSS TABULATION OF ESTEEM NEED RESPONSES BY RESPONDENT'S GS GRADE
174
176
CROSS TABULATION OF AUTONOMY NEED RESPONSES BY RESPONDENT'S SEX
CROSS TABULATION OF AUTONOMY NEED RESPONSES BY RESPONDENT'S ETHNIC ORIGIN
179
100.0)
TABLE 77
CROSS TABULATION OF AUTONOMY NEED RESPONSES BY RESPONDENT'S FUNCTIONAL JOB TITLE
t
4 104 148 97 55 21 3 0 432
(0.9)(24.1)(Z4.3)(22.S)(12.7) (4.9) (0.7) (100.0)
TABLE 78
CROSS TABULATION OF SELF-ACTUALIZATION NEED RESPONSES BY RESPONDENT'S AGE
181
-1 so izv us 66 29 16 1 431
(0. 2) (16. 1) (29. 6) (26.2) (IS. 3) (6.7) (3.7) (0.2) (100.0)
CROSS TABULATION OF SELF-ACTUALIZATION NEED RESPONSES BY RESPONDENT'S SEX
182
TABLE 80
CROSS TABULATION OF SELF-ACTUALIZATION N'CRD RESPONSES
183
CROSS TABULATION OF SELF-ACTUALIZATION NEED RESPONSES BY RESPONDENT'S GS GRADE
184
TOTAL 0 0 0 0 0 1 79 127 113 66 29 16 1 432
m (0.2) (18.3) (29.4) (26.2) (IS. 3) (6.7) (3.7) (0.2) (100.0)
TABLE 82
CROSS TABULATION OF SELF-ACTUALIZATION NEED RESPONSES BY RESPONDENT'S FUNCTIONAL JOB TITLE
i
185
1 79 127 113 66 29 16 1 430
(0. 2) (18. 3) (29. 4) (26. 2) (15. 3) (6.7) (3.7) (0.2) (100.0)
i
As an evaluation measure, the job satisfaction
questionnaire provided for the measurement of organizational j
i
diagnostics as developed by Hackman (7:59). These measures are
described as productivity, climate, management/supervision, J
autonomous control, supervisor assistance/feedback, and ,
motivating potential score (MPS) . The MPS provides a single '
index which summarizes the other measures and indicates the
degree to which the characteristics of a job will support job
enrichment activities (7:59-60).
The Measures !
Productivity . Measured the quantity and quality of the output
of the work group. The productivity score was computed by
taking the arithmetic average of questions 39 and 40. The
frequency of responses for this measure are in Table 83.
Climate. Relates to the individual's opinion in regard to the
interest of the oganization in its personnel and in the
!
individual's attitude about working for the organization. The -
climate score was calculated by taking the arithmetic average !
!
of the responses to questions 41 and 42. The frequency of <
responses to this measure are in Table 84. !
Manaqement/Supervision . Equated to the individual's
perceptions of managerial effectiveness, representation,
responsibility, an the manager's ability to establish good work
procedures and performance under pressure. The score for '
187
management/supervision was computed by taking the arithmetic
average of questions 35, 43, 44, 45, and 47. Table 85 provides
the frequency of responses to this measure.
Autonomous Control. Evolves from the individual's perceptions
in regard to their supervisor's abilities in providing
directions, making decisions, emphasizing performance, and
controlling task performance. The autonomous control score was
the arithmetic average of the responses to questions 45, 48, 49
and 50. The frequency of responses to this measure are
contained in Table 86.
Supervisor _ Assistance/Feedback . The supervisor
assistance/feedback score is indicative of the individual's
perceptions of management's level of encouragement in regard to
seeking procedural improvements, improving performance,
providing feedback on task completion, and setting goals. This
score is the arithmetic average of questions 35, 51, 52 and the
inverse of question 49. Table 87 provides the frequency of
responses to this measure.
MPS . As described, this index provides a relative measure of
the capacity of an organization to respond favorably to job
enrichment activity. To obtain this index, skill variety
(question 19), task identity (question 30), task significance
(question 31) , autonomy (question 14) , and feedback (composite
188
of 65 and 66) were used. The formula utilized for computing
MPS was (7:70) :
MPS = Skill Variety + Task Identity + Task Signicance
3
x Autonomy x Feedback
The frequency of responses by KPS (grouped) is contained in
Table 88. Cross tabulations of MPS by demographic criteria
(age, sex, ethnic origin, G£ grade-, and functional job title)
are contained in Tables 89 tbi 93.
The Profiles
The climate/productivity profile is provided at Figure
10. This profile is on a scale that ranges from 1 (minimum) to
7 (maximum) , and suggests that the civilian auditor perceive
their productivity and the organization's climate at relatively
moderate levels.
The managerial style profile is provided at Figure
11. This profile suggests that AFAA civilian auditors perceive
the managerial effectiveness of AFA management to be at a
relatively moderate level.
The job diagnostic profile is contained in Figure 9.
The motivating potential score (MPS) of 108 is slightly below
the "average" score of 125 (7:61). This suggests that any
attempt to provide for job enrichment should be approached
cautiously as opposed to dramatic changes (7:62) .
189
TABLE 83
PRODUCTIVITY RESPONSE FREQUENCY
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
(2)
CUMULATIVE
FREQUENCY
<%)
0
3
.7
.7
1
9
2.1
2.8
2
20
4.6
7.4
3
55
12.7
20.1
4
67
15.5
35.6
5
88
20.4
56.0
6
118
27.3
83.3
7
72
16.7
100.0
TOTAL
432
100.0
Score of zero (0), represents a missing case.
190
- J
TABLE 84
CLIMATE RESPONSE FREQUENCY
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
_ «)
CUMULATIVE
FREQUENCY
(D
1
20
4.6
4.6
2
31
7.2
11.8
3
63
14.6
26.4
4
88
20.4
46.8
5
75
17.4
64.1
6
93
21.5
85.6
7
62
14.4
100.0
TOTAL
432
100.0
TABLE 85
MANAGEMENT/SUPERVISION RESPONSE FREQUENCY
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
<*>
CUMULATIVE
FREQUENCY
<%)
0
1
.2
.2
1
16
3.7
3.9
2
35
8.1
12.0
3
49
11.3
23.4
4
86
19.9
43.3
5
85
19.7
63.0
6
96
22.2
85.2
7
64
14.8
100.0
TOTAL
432
100. 0
mmmmm
Score of zero (0), represents a missing case.
192
■* -V
TABLE 86
AUTONOMOUS CONTROL RESPONSE FREQUENCY
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
_ m
CUMULATIVE
FREQUENCY
(%)
1
15
3.5
3.5
2
31
7.2
10.5
3
85
19.7
30.3
4
1A3
33.1
63.4
5
109
25.2
88.7
6
38
8.8
97.5
7
11
2.5
100.0
TOTAL
432
100.0
193
TABLE 87
SUPERVISOR ASSISTANCE RESPONSE FREQUENCY
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
_ <%)
CUMULATIVE
FREQUENCY
(%)
1
2
.5
.5
2
18
4.2
4.6
3
65
15.0
19.7
4
85
19.9
39.6
5
100
23.1
62.7
6
113
26.2
88.9
7
48
11.1
100.0
TOTAL
432
100.0
194
TABLE 88
MOTIVATING POTENTIAL SCORE RESPONSE FREQUENCY
SCORE
ABSOLUTE
FREQUENCY
RELATIVE
FREQUENCY
«)
CUMULATIVE
FREQUENCY
<*> .
Under 49
52
12.0
12.0
49-98
114
26.4
38.4
99-147
118
27.3
65.7
148-196
75
17.4
83.1
197-245
43
. 10.0
93.1
246-294
23
5.3
98.4
295-343
7
1.6
100.0
TOTAL
432
100.0
.....
195
TABLE 89
CROSS TABULATION OF MPS RESPONSES BY RESPONDENT'S AGE
i
(100.0)
CROSS TABULATION OF MPS RESPONSES BY RESPONDENT'S SEX
197
CROSS TABULATION OF MPS RESPONSES BY RESPONDENT’S ETHNIC ORIGIN
i
198
O' OOl
TABLE 92
CROSS TABULATION OF MPS RESPONSES BY RESPONDENT'S GS GRADE
t
199
(24.1) (25. 0) (17.1
CROSS TABULATION OF MPS RESPONSES BY RESPONDENT'S FUNCTIONAL JOB TITLE
200
TOTAL 104 108 74 64 SO 24 8 432
(%) (24.1) (25.0) (17.1) (14.8) (11.6) (5.6) (1.9) (100.0)
FIGURE 9
AFAA CIVILIAN JOB DIAGNOSTIC PROFILE
343
320
280
240
200
160
120
110
100
80
40
0
HIGH
MODERATE
108 386
LOW
MPS
2
I
FIGURE 10
HIGH
MODERATE
AFAA CLIMATE/PRODUCTIVITY PROFILE
7
6
5
4.940
4.609 |
A. REFERENCES CITED
Amernic, Joel H., Nissim Aranya and Jerome Pollock. "How
Typical is the Typical CA?", CA Magazine, October 1979,
pp. 38-42.
Blackburn, Major Ronald L. , USAF, and Captain Randall L.
Johnson, USAF. "Turnover of Junior Officers."
Unpublished master’s thesis. LSSR 5-78B, AFIT/SL,
Wr ight-Patter son AFB OH, September 1980. AD A059297
Carrell, Michael, and Archie Faircloth. "Evaluating
Personnel Procedures in CPA Firms." Journal of
Accountancy, October 1978, pp. 38-48.
Clancy, Donald K., Frank Collins, and Selimo C. Rael.
"Some Behavioral Perceptions of Internal Auditing."
The Internal Auditor, June 1980, pp. 44-52.
Emory, C. William. Business Research Methods, rev. ed.
Homewood, IL: Richard D. Irwin, 1980.
Gulick, Captain Clyde E. , USAF, and Major Henry E.
Laakman, Jr., USAF. "An Analysis of Factors
Influencing the Turnover of United States Air Force
Pilots in the Six to Eleven Year Group." Unpublished
master's thesis. LSSR 4-80, AFIT/SL, Wr ight-Patterson
AFB OH, June 1980. AD A087084.
Hackman, J. Richard, Greg Oldham, Robert Janson, and
Kenneth Purdy. "A New Strategy for Job Enrichment."
California Management Review, Summer 1975, pp. 57-71.
Hart, George E. "What Really Matters?" The Internal
Auditor, October 1976, pp. 54-57.
Hendrix, Lieutenant Colonel William H., USAF, and
Airman First Class Vicki B. Halverson, USAF.
"Organizational Survey Assessment Package for Air
Force Organizations." unpublished research report No.
AFHRL-TR 78-93, Occupational and Manpower Research
Division, Brooks AFB TX, 1979.
Hull, C. Hadlai, and Norman H. Nie. SPSS Update. New
York: McGraw-Hill Book Company, i9?£.
Hyde, Gerald E. "Role Models for Internal Auditing." The
Internal Auditor, April 1980, pp. 65-72.
205
12. Maslow, A. H. "A Theory of Human Motivation."
Psychological Review 50, 1943, pp. 370-396.
13. Moch, Michael K. "Racial Differences in Job Satisfaction:
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Psychology, Vol. 65, No. 3 (1980), pp. 299-306.
14. Nie, Norman H. , and others. Statistical Package for the
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Publications, 1977 .
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Attitudes and Performance. Homewood, IL: Richard D.
Irwin, 1968.
17. _ and Richard M. Steers. "Organisational, Work
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(1973) , pp. 151-176.
18. _ , Richard M. Steers, and others.
"Organizational Commitment, Job Satisfaction and
Turnover Among Psychiatric Technicians." Journal of
Applied Psychology, Vol. 59, No. 5 (1974), pp. 603-609.
19. Price, James L. The Study of Turnover. Ames, Iowa: The
Iowa State University Press, 1977.
20. Rummel, R. J. "Understanding Factor Analysis." Conflict
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21. Smith, John H., and Wilfred C. Uecker. "Can Internal
Auditors Find Job Satisfaction?" The Internal
Auditor, October 1976, pp. 48-53.
22. Tuttle, Thomas C. , Joe T. Hazel. "Review and Implicati ? is
of Job Satisfaction and Work Motivation Theories for
Air Force Research." Unpublished research report.
AFHRL-TR-73-56 . Occupational Research Division,
Lackland AFB TX, 1974.
23. Weaver, Charles N. "Job Satisfaction in the United States
in the 1970s." Journal of Applied Psychology, Vol.
65, No. 3 (1980); pp. 364-567. - -
206
B.
RELATED SOURCES
Anthony, Robert N. , and Regina E. Herzlinger. Management
Control in Nonprofit Organizations. Homewood IL: Richard
D. Irwin, Inc., 1975.
Carmichael, D. R. "The Auditor's Role and Responsibility,”
Journal of Accountancy, August 1977, pp. 55-60.
Chenok, Philip B., Douglas R. Carmichael, and Thomas P. Kelly.
"Accounting and Auditing: The Technical Challenges
Ahead," Journal of Acountancy, November 1980, pp. 62-70.
Edwards, James B. "Creativity and the Internal Auditor," The
Internal Auditor, May/June 1973, pp. 44-56.
Herzberg, Frederick. Work and the Nature of Man. New York:
World Publishing, 1971.
_ . The Managerial Choice. Homewood, IL:
Dow Jones - Irwin, 1976.
_ , Bernard Mausner, and Barbara Block
Snyderman. The Motivation to Work. 2d ed., New York:
John Wiley & Sons, Inc., 1967.
Katz, Daniel, and Robert L. Kahn. The Social Psychology of
Organizations. New York: John Wiley & Sons, 1966.
Kotter, John P., and Leonard A. Schlesinger. "Overcoming
Fear of Change: A Professional Approach," Journal of
Accountancy, February 1980, pp. 33-44.
Litwin, George H. , and Robert A. Stringer, Jr. Motivation
and Organizational Climate. Boston: Division of Research,
Graauate School of Business Administration, Harvard
University, 1974.
Maslow, A. H. Motivation and Personality. New York: Harper
and Brothers, 1954.
Mosher, Charles D., and William F. Laurie. "Improve Your
Creativity," Journal of Accountancy, September 1977, pp.
108-110.
Sawyer, Lawrence B. "Janus or the Internal Auditor's Dilemma,"
The Internal Auditor, December 1980, pp. 19-27.
Vroom, Victor H. Work and Motivation. New York: John Wiley &
Sons, Inc., 1964 .
207
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Thaaia Title: JOB SATISFACTION AND CIVILIAN AUDITOR TURNOVER
Thaata Authora: George E. Hanby,GS-12
Bruce K. Zimmerman, GS-12 _ _
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